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The applicant asks whether a joint ownership (comunidad de bienes) dedicated to property rentals is subject to Corporate Tax. The DGT rules that, as it does not meet the requirements for fiscal legal personality, it will continue to be taxed through the attribution of income to its members.
This ruling clarifies that joint ownerships engaged in commercial activities do not automatically gain corporate tax status and must continue to use the income attribution regime unless they satisfy specific legal personality criteria.
The tax team reviews your specific situation.
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