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V2420-16 3 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · atribución de rentas

Joint ownerships taxed via income attribution rather than Corporation Tax

The applicant inquired whether a joint ownership (comunidad de bienes) should be subject to Corporation Tax since 2016. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, it must continue to be taxed through the attribution of income to its members.

The question raised

Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades a partir de 1 de enero de 2016.

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