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V4390-16 13 October 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · atribución de rentas

Joint ownerships taxed via income attribution rather than Corporation Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in property rentals is liable for Corporation Tax. The DGT ruled that, as it is not a civil society with a commercial purpose, it must continue to be taxed through the attribution of income to its members.

The question raised

Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades

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