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V4898-16 11 November 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · atribución de rentas

Joint ownerships taxed via income attribution in Personal Income Tax if not civil societies with commercial purpose and legal personality

The inquirer asks about the tax regime for a joint ownership dedicated to leasing premises. The DGT rules that, as it is not a civil society with legal personality and a commercial purpose, it continues to be taxed through income attribution in Personal Income Tax.

The question raised

Cuestión planteada Régimen tributario en la imposición directa de la comunidad de bienes a partir de enero de 2016.

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