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V4082-16 26 September 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships taxed via income attribution if lacking fiscal legal personality or commercial purpose

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the food trade should be taxed under Corporate Tax or the income attribution regime. The DGT ruled that, as it does not meet the requirements for fiscal legal personality, it must remain 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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