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V0743-19 ·2 April 2019 ·consulta-vinculante Medium impact
Tax

Rental income from a porter's lodge is attributed to the residents of the corresponding entrance

A homeowners' association with multiple entrances and independent economic regimes seeks clarification on whether rental income from a porter's lodge can be attributed solely to the residents of its own entrance. The Directorate General for Taxes (DGT) rules that, if the bylaws allow for independent economic regimes, the income is attributed exclusively to the co-owners of that specific entrance according to their shareholding.

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2019-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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