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A query was raised regarding whether a partnership (comunidad de bienes) providing hairdressing services is liable for Corporation Tax. The DGT ruled that, as it is a partnership and not a civil society with a commercial purpose and fiscal legal personality, it must be taxed under the income attribution regime.
This clarification confirms that partnerships without a commercial purpose and distinct fiscal personality remain subject to income attribution, preventing them from being classified as corporate taxpayers.
The tax team reviews your specific situation.
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