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Se consulta si las comunidades de propietarios deben pagar la tasa por el ejercicio de la potestad jurisdiccional tras la entrada en vigor del Real Decreto-ley 1/2015. La DGT determina que, al carecer de personalidad jurídica propia, procede la exención para los propietarios personas físicas que actúen a través de la Junta Directiva o su Presidente.
The tax team reviews your specific situation.
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