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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in packaging manufacturing is subject to Corporate Tax. The DGT ruled that, as it is a joint ownership rather than a civil society with a commercial purpose, it continues to be taxed under the income attribution regime.
This confirms that the absence of a commercial purpose prevents a joint ownership from being treated as a corporate taxpayer, maintaining its status under the income attribution regime.
The tax team reviews your specific situation.
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