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The applicant asks whether a joint ownership (comunidad de bienes) dedicated to selling meat and fish products is liable for Corporation Tax. The DGT rules that, as it is not a civil society with a commercial purpose, the entity will continue to be taxed under the income attribution regime.
This ruling clarifies the distinction between commercial civil societies and non-commercial joint ownerships, confirming that the latter remain subject to personal income tax through income attribution rather than corporate taxation.
The tax team reviews your specific situation.
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