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The applicant asks whether a joint ownership (comunidad de bienes) dedicated to the sale of food products is subject to Corporate Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose, it must continue to be taxed through the attribution of income to its members.
This ruling clarifies the distinction between joint ownerships and civil societies, ensuring that entities without a commercial purpose remain subject to personal income tax via income attribution rather than corporate tax.
The tax team reviews your specific situation.
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