Skip to content
Back to index
V2560-16 10 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships and non-commercial civil societies taxed via income attribution

A joint ownership dedicated to masonry asks whether it should be subject to Corporate Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose, it must continue to be taxed under the income attribution regime.

The question raised

Question posed: Whether the consulting company will be a taxpayer for Corporate Income Tax

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact