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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the hospitality sector should be subject to Corporation Tax and whether its members' salaries are deductible. The DGT ruled that, as the entity lacks legal personality for tax purposes, it continues to be taxed through the attribution of income to its members.
This ruling clarifies the tax treatment for joint ownerships, confirming that they do not qualify for Corporation Tax status and must maintain the income attribution regime, which affects how profits and member remuneration are handled.
The tax team reviews your specific situation.
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