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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in footwear sales is liable for Corporate Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose and fiscal legal personality, it must be taxed under the income attribution regime.
This ruling clarifies the distinction between joint ownerships and civil societies, ensuring that entities lacking independent fiscal personality are correctly taxed through their members rather than as separate corporate entities.
The tax team reviews your specific situation.
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