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A query was raised regarding whether an asset community formed by three siblings should be taxed under Corporate Tax or via Personal Income Tax under the income attribution regime. The Directorate General for Taxes (DGT) ruled that asset communities continue to be taxed under Personal Income Tax.
Cuestión planteada Si a partir del 1 de enero de 2016 la comunidad de bienes debe tributar por el Impuesto sobre Sociedades o puede seguir tributando por el Impuesto sobre la Renta de las Personas Físicas en régimen de atribución de rentas.
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