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A query was raised regarding how a partnership (comunidad de bienes) should be taxed for a commercial premises that remained vacant during a tax period. The Directorate General for Taxes (DGT) ruled that the partnership must attribute the imputed real estate income to its members in accordance with their respective shares.
This ruling clarifies the tax obligations for partnerships holding vacant commercial properties, confirming that imputed income must be distributed among members based on their participation quotas.
The tax team reviews your specific situation.
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