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The inquirer asks whether a community of property engaged in the retail trade of clothing will be subject to Corporate Tax. The DGT rules that, as it is not constituted as a civil society with a commercial purpose and legal personality, it will continue to be taxed through the attribution of income to its members.
This ruling clarifies the distinction between commercial civil societies and communities of property, determining the applicable tax regime based on legal personality and commercial intent.
The tax team reviews your specific situation.
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