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V1284-25 ·10 July 2025 ·consulta-vinculante Medium impact
Tax

Rentability of real estate attributed by legal ownership (50% per co-owner)

A daughter and her mother, co-owners each with 50% share in properties, sought to allocate rental profits in a 1% to 99% ratio. The DGT states that, as no economic activity exists, rental income must be allocated according to legal ownership.

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2025-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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