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A query was raised regarding whether a company that is part of a joint ownership (comunidad de bienes) engaged in property rentals is subject to Corporate Tax. The DGT ruled that the joint ownership will continue to be taxed through the attribution of income to its members.
This ruling clarifies the tax status of joint ownerships, confirming that even if a company is a member, the entity itself is not subject to Corporate Tax but rather to the attribution of income mechanism.
The tax team reviews your specific situation.
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