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The inquirer asks whether a joint ownership (comunidad de bienes) dedicated to hairdressing is liable for Corporation Tax. The DGT rules that, as it is a joint ownership and not a civil partnership with a commercial purpose, it continues to be taxed under the income attribution regime.
This ruling clarifies the distinction between joint ownerships and civil partnerships, confirming that the absence of a commercial purpose prevents the application of Corporation Tax, maintaining the income attribution regime for the partners.
The tax team reviews your specific situation.
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