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V2469-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Communities of goods taxed under rental attribution regime in IRPF

The DGT confirms that a community of goods carrying out rental and advisory activities must follow the rental attribution regime since it is not a commercial society subject to Corporate Tax.

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2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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