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The applicant asks whether a joint ownership (comunidad de bienes) engaged in the café and bar business is liable for Corporation Tax. The DGT rules that, as a joint ownership, it continues to be taxed under the income attribution regime.
This confirms that joint ownerships, even when engaged in commercial activities, do not acquire separate legal personality for tax purposes and remain subject to individual income tax through income attribution.
The tax team reviews your specific situation.
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