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V0712-19 ·29 March 2019 ·consulta-vinculante Medium impact
Tax

Income from common area leases is allocated according to each co-owner's participation coefficient

A query was raised regarding whether income from the lease of a community property must be distributed according to each co-owner's share and whether an individual can waive their portion. The DGT ruled that income is allocated based on the degree of participation or by agreement, regardless of whether it is distributed or assigned.

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2019-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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