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V4078-16 26 September 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · atribución de rentas

Joint ownerships maintain income attribution regime and are not subject to Corporation Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in trade should be subject to Corporation Tax or remain under the income attribution regime. The Directorate General for Taxes (DGT) ruled that joint ownerships continue to operate under the income attribution regime.

The question raised

Cuestión planteada Si a partir del 1 de enero de 2016 debe tributar por el Impuesto sobre Sociedades o puede continuar en el régimen especial de atribución de rentas.

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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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