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V4556-16 ·24 October 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships with tourist accommodation activities taxed via income attribution

The inquirer asks whether a joint community of tourist accommodation exploitation is subject to Corporate Tax. The DGT rules that, as it is not a civil society with a commercial purpose, it continues to be taxed under the income attribution regime.

In 6 key points

How it affects those involved

This clarifies that joint ownerships (comunidades de bienes) engaged in tourism do not automatically become corporate taxpayers unless they meet the specific criteria of a civil society with a commercial purpose.

Lifecycle

2016-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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