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V2768-17 27 October 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · atribución de rentas

Joint ownerships taxed via income attribution if lacking fiscal legal personality and commercial purpose

A joint ownership with a commercial purpose has queried whether it should be taxed via Corporate Tax or through income attribution. The DGT ruled that it will continue to be taxed via income attribution as it does not meet the requirements for fiscal legal personality.

The question raised

Cuestión planteada Si la entidad consultante puede continuar tributando por el régimen de atribución de rentas o deberá obligatoriamente y por aplicación del artículo 7 de la Ley 27/2014, ser contribuyente del Impuesto sobre Sociedades.

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