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V0512-18 ·23 February 2018 ·consulta-vinculante Medium impact
Tax

Professionals sharing expenses must calculate their income individually

A notary has enquired whether she can separately deduct staff costs, rent, and health insurance from her community of property. The DGT has ruled that, as the community itself does not carry out the activity, each professional must calculate their income independently.

In 6 key points

How it affects those involved

This ruling clarifies that members of a community of property cannot deduct business expenses through the community if the economic activity is performed by the individuals themselves, requiring individual accounting for professional income and expenses.

Lifecycle

2018-02-23PublishedPublished 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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