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A query was raised regarding whether a joint ownership (comunidad de bienes) providing plumbing and masonry services should be subject to Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as it fails to meet the requirements of legal personality and commercial purpose, it continues to be taxed under the income attribution regime.
This ruling clarifies that joint ownerships lacking formal legal personality and a specific commercial purpose cannot transition to Corporate Tax, maintaining their status under the income attribution regime for tax purposes.
The tax team reviews your specific situation.
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