Skip to content
Back to index
V3547-16 28 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships are taxed via income attribution, unlike civil societies with a commercial purpose

A joint ownership dedicated to operating a restaurant asks whether it should be subject to Corporate Tax. The DGT responds that, as a joint ownership, it remains subject to the income attribution regime.

The question raised

Question raised Whether the consulting company will be a taxpayer of Corporate Income Tax

Apply this to a real case

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

Email
Contact