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V1147-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

IVS and IRPF retention depend on whether each co-owner or the property community carries out the rental

Two brothers owning a property in undivided share ask whether they should issue separate VAT invoices or if a community of property exists. The DGT responds that VAT liability and IRPF retention will depend on whether the rental activity is carried out individually by each co-owner or jointly as a community of property.

In 6 key points

Lifecycle

2024-05-23PublishedPublished 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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