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V2795-16 21 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships are not subject to Corporate Tax if they lack fiscal legal personality or a commercial purpose

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in restaurant activities must pay Corporate Tax. The DGT ruled that, as it is a joint ownership rather than a civil society with a commercial purpose and fiscal legal personality, it remains subject to the income attribution regime.

The question raised

Cuestión planteada Si a partir del 1 de enero de 2016 esta comunidad de bienes está obligada a tributar por el Impuesto sobre Sociedades.

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

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