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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in masonry is liable for Corporation Tax. The DGT ruled that, as it is a joint ownership and not a civil partnership with a commercial purpose and fiscal legal personality, it must be taxed under the income attribution regime.
This ruling clarifies the distinction between joint ownerships and civil partnerships, ensuring that entities lacking commercial purpose and fiscal personality are correctly taxed through income attribution instead of Corporation Tax.
The tax team reviews your specific situation.
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