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V3140-16 6 July 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 the fruit and vegetable trade has enquired whether it should be subject to Corporate Tax. The DGT ruled 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

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

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