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V0943-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Rental income from a bar in a property owners' community is treated as mobile capital income

A property owners' community rents out a bar located in its common areas. The DGT states that such income is considered mobile capital income and must be allocated to co-owners according to their share.

In 6 key points

Lifecycle

2023-04-20PublishedPublished 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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