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V0360-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Payment for exclusive use of property among co-owners does not generate income for the paying co-owner

A co-owner asks whether the payment they would make to other owners for exclusive use of the property constitutes a capital gain for them. The DGT responds that the payment is income from immovable capital for the other co-owners, but there is no payment to themselves.

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2025-03-20PublishedPublished 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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