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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in electrical installation activities should be subject to Corporation Tax. The DGT ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it continues to be taxed under the income attribution regime.
This ruling clarifies the distinction between joint ownerships and civil societies, ensuring that entities without specific commercial objectives or fiscal legal personality remain under the income attribution regime instead of being reclassified for Corporation Tax purposes.
The tax team reviews your specific situation.
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