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A query was raised regarding whether participation in a Community of Property (Comunidad de Bienes), a Civil Society (Sociedad Civil), and a Limited Company (Sociedad Limitada) could be considered a single family business to apply an Andalusian regional tax reduction. The DGT ruled that the exemption is only possible for the Community of Property and the Civil Society if the requirements of habitual activity and being the main source of income are met, but not for the Limited Company as the remuneration consisted of dividends.
The tax team reviews your specific situation.
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