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V1729-16 20 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships are taxed via income attribution, unless deemed civil companies with legal personality and commercial purpose

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in commercial activities is liable for Corporate Tax. The DGT ruled that only civil companies possessing legal personality and a commercial purpose are subject to this tax.

The question raised

Si la entidad consultante es contribuyente del Impuesto sobre Sociedades a partir de 1 de enero de 2016.

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