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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the stone industry must be taxed under the income attribution regime for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose, it must be taxed under this regime.
Question posed: Whether the community of property must be taxed according to the income attribution regime under Personal Income Tax.
Communities of property are not taxpayers for Corporate Income Tax; therefore, their income is attributed to the co-owners in accordance with the Personal Income Tax Law. Only civil societies with a commercial purpose and fiscal legal personality are taxpayers for Corporate Income Tax. To possess fiscal legal personality, the civil society must be constituted by public deed or submit a private document to the Administration to obtain a Tax Identification Number.
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