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V4377-16 11 October 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · atribución de rentas

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

A query was raised regarding whether a joint ownership (comunidad de bienes) should be taxed under Corporate Tax or via income attribution. The DGT ruled that, as a joint ownership, it continues to be taxed through income attribution.

The question raised

Cuestión planteada Si la entidad consultante puede continuar tributando por el en régimen de atribución de rentas o deberá obligatoriamente y por aplicación del artículo 7 de la Ley 27/2014, ser contribuyente del Impuesto sobre Sociedades.

Apply this to a real case

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

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