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A married couple has enquired whether they can establish a civil society to manage their properties, including one held in joint ownership with a third party. The DGT has indicated that it lacks jurisdiction in civil law matters to issue a ruling on the creation of such a society.
Cuestión planteada Si podrían crear una sociedad civil con la que explotar todos los inmuebles, incluido el inmueble que poseen en pro indiviso.
La DGT no tiene competencias en materia civil para pronunciarse sobre la posibilidad de crear una sociedad civil para explotar inmuebles. Se señala que la sociedad civil está sometida al régimen de atribución de rentas del IRPF. Respecto al régimen especial de aportaciones de activos del TRLIS, la DGT no puede valorar su aplicación sin conocer las circunstancias futuras y el cumplimiento de los requisitos legales.
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