Skip to content
MEDIUM
FISCAL

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

V1284-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1284-25
Published
10 Jul 2025

Summary

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.

In 6 key points

Lifecycle

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

Does this provision affect you?

The fiscal team reviews your specific situation.

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