In a consultation with the Directorate General of Taxes
of May 11, 2015 was raised whether communities of assets may be subject to the
filing fee in - contentious administrative civil , and social orders, after the
amendment made by the RDL 1 / 2015 , to February 27 , with effect
from 1 March 2015. Tax authorities concluded that the joint property without
legal personality beyond which individually correspond to each of its members
or community members , so no may hold , as such rights and obligations.
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