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V1730-16 20 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships are taxed via income attribution if they are not civil societies with a commercial purpose and fiscal legal personality

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in commercial activity is subject to Corporate Tax. The DGT ruled that only civil societies with a commercial purpose and fiscal legal personality are taxpayers; therefore, the joint ownership continues to be taxed through income attribution.

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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