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A query is made as to whether a joint venture formed by three natural persons, one of whom uses the objective estimation regime, must be taxed under Corporate Income Tax. The DGT responds that, as it does not meet the requirements of Law 18/1982, the entity is not a taxpayer for this tax and shall be taxed via the income attribution regime.
Question posed: Whether the consulting entity would be taxed under Corporate Income Tax, or via the income attribution regime to its partners.
To be a taxpayer for Corporate Income Tax, temporary joint ventures must comply with the requirements of article eight of Law 18/1982. If the members are natural persons, they must determine their business income through the direct estimation regime. By including a partner under the objective estimation regime and not being registered in the Tax Registry, the entity is not a taxpayer for this tax and shall be taxed via the income attribution regime.
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