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V1967-16 9 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships are taxed via income attribution rather than Corporation Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the trade of bread and dairy products should be subject to Corporation Tax. The DGT ruled that only civil societies with a commercial purpose and fiscal legal personality are subject to this tax.

The question raised

Si esta entidad debe pasar a tributar por el Impuesto sobre Sociedades a partir del 1 de enero de 2016.

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