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V1281-16 29 March 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · atribución de rentas

Joint ownerships taxed via income attribution rather than Corporation Tax

A query was raised regarding whether a joint ownership engaged in the trade of bread and dairy products should be subject to Corporation Tax. The DGT ruled that such entities continue to be taxed under the income attribution regime.

The question raised

Si la comunidad de bienes debe tributar por el Impuesto sobre Sociedades a partir de 2016.

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