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V0600-16 12 February 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Communities of goods taxed on rental income, not on Corporate Tax

The DGT confirms that a community of goods engaged in property rental is not subject to Corporate Tax, as it lacks legal personality and commercial object status, and instead is taxed under the rental income regime of the Personal Income Tax.

The question raised

Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades a partir de 01/01/2016.

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