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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in electrical and plumbing installation activities should be subject to Corporation Tax. The DGT ruled that, as it does not constitute a civil society with legal personality and a commercial purpose, it must continue to be taxed through the attribution of income within Personal Income Tax (IRPF).
This ruling clarifies the distinction between joint ownerships and civil societies, ensuring that entities without legal personality and commercial intent remain under the personal income tax regime rather than the corporate tax regime.
The tax team reviews your specific situation.
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