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V2666-16 14 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships taxed via income attribution under Personal Income Tax rather than Corporate Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) formed by co-owners of a property should be taxed under Corporate Tax or Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that joint ownerships continue to be taxed under the income attribution regime within Personal Income Tax.

The question raised

Cuestión planteada Si la comunidad de bienes que pretenden constituir las copropietarias del inmueble estaría sujeta al Impuesto sobre la Renta de las Personas Físicas, o bien deberán llevar una contabilidad ajustada al Código de Comercio y sus rendimientos tributarán por el Impuesto sobre Sociedades.

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