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V3137-16 6 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownership communities taxed via income attribution rather than Corporation Tax

A query was raised regarding whether a joint ownership community (comunidad de bienes) operating a mechanical workshop is liable for Corporation Tax. The DGT ruled that, as a joint ownership community, it continues to be taxed through the attribution of income to its members.

The question raised

Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades

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