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A query was raised regarding whether a joint ownership community (comunidad de bienes) engaged in leasing residential and commercial properties is subject to Corporation Tax. The DGT ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it must continue to be taxed through the attribution of income under Personal Income Tax (IRPF).
This ruling clarifies the distinction between joint ownership communities and civil societies, confirming that the former remains subject to income attribution for tax purposes unless they meet specific criteria for corporate taxation.
The tax team reviews your specific situation.
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