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V1347-17 ·2 June 2017 ·consulta-vinculante Medium impact
Tax

Income from a community of property is allocated according to agreements between members or in equal shares

A query was made regarding how the net income from an economic activity should be distributed within a community of property. The Directorate General of Taxes (DGT) ruled that allocation is carried out according to the agreements between the members or, if no such agreements are reliably documented, in equal shares.

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2017-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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