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V0784-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

Rental income is attributed to owners based on their share of ownership in the property

A father seeks clarification on how rental income from a property should be attributed after donating 50% of his ownership to his son. The Directorate General for Taxes (DGT) rules that income must be distributed according to the legal ownership held by each owner.

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2023-04-03PublishedPublished 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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