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V4079-16 26 September 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships are taxed via income attribution rather than Corporate Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in footwear trade should be subject to Corporate Tax or remain under the income attribution regime. The DGT ruled that only civil societies with legal personality and a commercial purpose are subject to Corporate Tax.

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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