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V0534-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Owners in a property owners' community must declare rental income from common areas

The DGT confirms that rental income from common areas is allocated to members according to their share and that the landlord must withhold tax if required.

In 6 key points

Lifecycle

2025-03-28PublishedPublished 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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