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V5217-16 ·7 December 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships are taxed via income attribution if they lack a commercial purpose

The applicant asks whether a joint ownership dedicated to the buying and selling of dairy products is subject to Corporate Tax. The DGT rules that, as a joint ownership, it continues to be taxed through the attribution of income to its members.

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2016-12-07PublishedPublished 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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