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V0057-22 ·14 January 2022 ·consulta-vinculante Medium impact
Tax

Income from work performed by a co-owner is integrated into the community of property's economic activity

A pharmacist has requested clarification on how income should be attributed within a community of property where other co-owners receive remuneration for their work. The Directorate General for Taxes (DGT) has ruled that these amounts do not constitute employment income, but rather form part of the economic activity income attributable to the co-owner.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of remuneration paid to co-owners for their work within a community of property, shifting the classification from employment income to income from economic activity.

Lifecycle

2022-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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