Skip to content
V0622-16 ·16 February 2016 ·consulta-vinculante Medium impact
Tax

Community property must meet its own requirements for rental to be considered economic activity

A taxpayer asks whether a community of property can meet the requirements for economic activity in property rental, or whether each spouse must do so separately. The DGT responds that the community's activity is assessed independently of each spouse's individual activity.

In 6 key points

Lifecycle

2016-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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