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V0186-15 ·20 January 2015 ·consulta-vinculante Medium impact
Tax

Co-owners cannot file tax returns or request tax data on behalf of a community without representation

A member of a homeowners' association asked whether they could file informative tax returns to correct address errors and access the community's tax data. The DGT ruled that this is not permitted unless the individual holds duly accredited legal or voluntary representation, and that the community's data is confidential and cannot be disclosed to a co-owner acting in their own name.

In 6 key points

How it affects those involved

This ruling clarifies that individual co-owners lack the authority to manage tax obligations or access sensitive fiscal information for a community unless they have formal authorisation.

Lifecycle

2015-01-20PublishedPublished 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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