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V2244-16 24 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships are taxed via income attribution rather than Corporate Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) operating a dental clinic is liable for Corporate Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose and fiscal legal personality, it must be taxed under the income attribution regime.

The question raised

Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades

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