¿Puede ser sujeto pasivo del impuesto una comunidad de bienes?
Sí. Son sujetos pasivos de este impuesto las personas físicas o jurídicas y las entidades a que se refiere el art. 35.4 de la Ley General Tributaria siempre que realicen en territorio nacional cualquiera de las actividades que originan el hecho imponible.
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