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A query was raised regarding whether a community of property that constructs dwellings for sale to third parties carries out an economic activity. The DGT ruled that, as the purpose is the distribution of goods, it is considered an economic activity for Personal Income Tax (IRPF) purposes.
This ruling clarifies that communities of property engaged in property development are subject to taxation as economic activities rather than mere capital gains, affecting how income from such activities is reported and taxed.
The tax team reviews your specific situation.
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