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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in banking and insurance agency activities should be subject to Corporation Tax following the 2016 reform. The Directorate-General for Taxes (DGT) ruled that, as a joint ownership lacking fiscal legal personality, it must continue to be taxed under the income attribution regime for Personal Income Tax (IRPF).
This ruling clarifies that the absence of fiscal legal personality prevents a joint ownership from being treated as a corporate taxpayer, maintaining the status quo for income attribution to individual members.
The tax team reviews your specific situation.
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