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A query was raised regarding whether a joint ownership community (comunidad de bienes) engaged in hospitality activities must be subject to Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as a joint ownership community, it continues to be taxed under the income attribution regime of Personal Income Tax (IRPF).
This confirms that joint ownership communities, even when conducting commercial activities, maintain their tax status under income attribution rather than being reclassified as corporate entities, provided they do not meet the requirements for Corporate Tax.
The tax team reviews your specific situation.
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