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A query was raised regarding whether a community of property engaged in the leasing of residential and commercial premises is liable for Corporate Tax. The Directorate General for Taxes (DGT) ruled that civil companies with a commercial purpose and fiscal legal personality are indeed subject to this tax.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades a partir de 1 de enero de 2016,
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