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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the catering sector should be subject to Corporate Tax since 2016. The DGT ruled that it should not, as only civil societies with legal personality and a commercial purpose are liable for this tax.
Cuestión planteada Si esta entidad debe tributar por el Impuesto sobre Sociedades a partir del 1 de enero de 2016.
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