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A query was raised regarding whether a joint ownership community dedicated to personal training and supplement sales should be taxed under Corporate Tax or Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that joint ownership communities remain subject to the income tax attribution regime.
Cuestión planteada Si a partir del 1 de enero de 2016 la comunidad de bienes debe tributar por el Impuesto sobre Sociedades o puede seguir tributando por el Impuesto sobre la Renta de las Personas Físicas en régimen de atribución de rentas.
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