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A query was raised regarding whether a community of assets (comunidad de bienes) operating a café bar should be taxed under Corporate Tax or the income attribution regime. The DGT ruled that communities of assets maintain their income attribution regime.
Cuestión planteada Si a partir del 1 de enero de 2016 debe tributar por el Impuesto sobre Sociedades o puede continuar como comunidad de bienes y tributar según el régimen especial de atribución de rentas.
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