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New guides on the latest Spanish tax and immigration developments.
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Se consulta si una comunidad de bienes puede darse de alta en el Censo de empresarios con la firma de solo dos de tres comuneros. La DGT responde que la comunidad es sujeto pasivo del IVA si existe una ordenación conjunta de medios y una asunción conjunta del riesgo y ventura de la actividad.
The tax team reviews your specific situation.
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