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A foundation asks whether payments to a community of property managing its assets are exempt from withholding tax. The DGT responds that if the co-owners are non-profit entities, income exempt from the community is not subject to withholding.
Cuestión planteada Si los pagos efectuados en favor de la comunidad de bienes por terceros especializados designados para la gestión del patrimonio y las finanzas se beneficiarían de la no sujeción a retención prevista en el artículo 12 de la Ley 49/2002.
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