Skip to content
MEDIUM
FISCAL

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

V0360-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0360-25
Published
20 Mar 2025

Summary

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.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact