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V3909-16 15 September 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · atribución de rentas

Joint ownerships taxed via income attribution in Personal Income Tax if not civil societies with a commercial purpose

The tax regime for a joint ownership (comunidad de bienes) exploiting rental properties was consulted. The DGT ruled that, as it is not a civil society with a commercial purpose and legal personality, the joint ownership is taxed through income attribution in Personal Income Tax.

The question raised

Cuestión planteada Régimen tributario en la imposición directa de la comunidad de bienes a partir del 1 de enero de 2016.

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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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