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A query was raised regarding whether a joint ownership dedicated to teaching should be subject to Corporate Tax since 2016. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, it continues to be taxed under the income attribution regime.
Cuestión planteada 1. Si la entidad debe tributar por el Impuesto sobre Sociedades a partir de 1 de enero de 2016.
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