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V4555-16 24 October 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownership communities taxed via income attribution rather than Corporation Tax

A query was raised regarding whether a joint ownership community (comunidad de bienes) engaged in leasing residential and commercial properties is subject to Corporation Tax. The DGT ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it must continue to be taxed through the attribution of income under Personal Income Tax (IRPF).

The question raised

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

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