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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the street vending of fruit and vegetables is liable for Corporation Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose, it must continue to be taxed under the income attribution regime.
This ruling clarifies the distinction between joint ownerships and civil societies with commercial purposes, ensuring that non-commercial joint ownerships remain subject to personal income tax through income attribution rather than corporate taxation.
The tax team reviews your specific situation.
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