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A query was raised regarding whether a partnership (comunidad de bienes) operating commercial premises should be taxed under Corporate Tax or the income attribution regime. The Directorate General for Taxes (DGT) ruled that, as a partnership lacking fiscal legal personality, it must continue to be taxed under the income attribution regime for Personal Income Tax purposes.
This ruling clarifies the tax treatment for partnerships engaged in commercial activities, confirming that the absence of fiscal legal personality necessitates taxation via income attribution to partners rather than Corporate Tax.
The tax team reviews your specific situation.
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