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A query was raised regarding whether a joint ownership established to manage a pharmacy must pay Corporation Tax. The DGT ruled that it does not, as it is not a civil society with a commercial purpose.
Cuestión planteada Si la comunidad de bienes debe tributar por el Impuesto sobre Sociedades a partir de 2016. En caso de disolución de la comunidad de bienes, si le será de aplicación el régimen establecido en la disposición adicional decimonovena de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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