Skip to content
V1155-23 ·5 May 2023 ·consulta-vinculante Medium impact
Tax

Notaries must calculate individual returns and deduct their own expenses and their share of common costs

Several notaries have formed a community of property to share expenses while maintaining individual costs. The Directorate General for Tax (DGT) has ruled that there is no entity under the income attribution regime conducting an activity; instead, each notary carries out their activity independently.

In 6 key points

How it affects those involved

This ruling clarifies that notaries operating within a community of property cannot treat the community as a single business entity for tax purposes, requiring them to manage their tax obligations and expense deductions on an individual basis.

Lifecycle

2023-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact