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The applicant asks whether a joint ownership (comunidad de bienes) dedicated to art restoration, the sale of antiques, and the operation of a rural house is liable for Corporation Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose, it remains subject to the income attribution regime.
This ruling clarifies the distinction between joint ownerships and civil societies, confirming that the former are subject to personal income tax through income attribution rather than corporate taxation, provided they lack a commercial purpose.
The tax team reviews your specific situation.
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