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V3234-16 11 July 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 the buying and selling of textile products is liable for Corporate Tax. The DGT ruled that, as a joint ownership, it remains subject to the income attribution regime.

The question raised

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

Apply this to a real case

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

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