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V0400-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

The usufructuary is the VAT taxable person and the holder of real estate capital income

A query was raised regarding whether an inheritance community of property must pay tax on the lease of a property. The DGT determines that the usufructuary is the party holding the status of entrepreneur for VAT purposes and the recipient of capital income for Personal Income Tax (IRPF) purposes.

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2023-02-22PublishedPublished 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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