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V1644-16 15 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships taxed under income attribution rules rather than Corporate Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in solar energy exploitation should be subject to Corporate Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose and legal personality, it must continue to be taxed under the income attribution regime within Personal Income Tax (IRPF).

The question raised

Cuestión planteada Si la comunidad de bienes debe tributar por el Impuesto sobre Sociedades a partir de 2016. En caso afirmativo, si debe presentar una declaración censal de modificación de su calificación o disolverse y constituir una comunidad de bienes.

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