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V1352-17 ·2 June 2017 ·consulta-vinculante Medium impact
Tax

All income from economic activities must be attributed to the business owner for Personal Income Tax purposes

A pharmacist inquired whether all income from their pharmacy should be attributed to them following a separation from their spouse, with whom they were under the community property regime. The Directorate General for Taxes (DGT) ruled that income is considered to be earned by the person who carries out the activity on a regular, personal, and direct basis.

In 5 key points

How it affects those involved

This ruling clarifies that the individual performing the economic activity is the sole taxpayer for that income, regardless of marital property regimes.

Lifecycle

2017-06-02PublishedPublished 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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