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V2157-16 19 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships are taxed via income attribution, unlike civil societies with a commercial purpose

A query was raised regarding whether a joint ownership dedicated to tax consultancy should be subject to Corporate Tax. The DGT ruled that only civil societies with a commercial purpose and fiscal legal personality are taxpayers for this tax.

The question raised

Si la comunidad de bienes debe tributar por el Impuesto sobre Sociedades a partir de 2016.

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