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A query was raised regarding whether a joint ownership (comunidad de bienes) should be taxed under Corporate Tax or the income attribution regime. The Directorate General for Taxes (DGT) ruled that joint ownerships continue to be taxed through the attribution of income.
Question raised: Whether, as of January 1, 2016, it must be taxed under Corporate Income Tax or whether it may be taxed under the special income attribution regime.
Civil societies with a commercial purpose and legal personality are taxpayers of Corporate Income Tax. To possess legal personality for tax purposes, the civil society must have manifested itself before the Administration by means of a public deed or a private document provided to obtain the Tax Identification Number (NIF). Entities that do not meet these requirements, such as property communities, are taxed under the income attribution regime.
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