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MEDIUM
FISCAL

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

V0534-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0534-25
Published
28 Mar 2025

Summary

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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