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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in retail butchery and deli business is subject to Corporate Tax. The DGT ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it must continue to be taxed through the attribution of income to its members.
This ruling clarifies the distinction between joint ownerships and civil societies, confirming that without specific commercial legal personality, income must be attributed to individual members rather than taxed at the corporate level.
The tax team reviews your specific situation.
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