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V1366-19 ·11 June 2019 ·consulta-vinculante Medium impact
Tax

Income from a partnership exploiting photovoltaic energy is attributed to members as business income

A taxpayer queried whether income from a partnership operating a photovoltaic installation should be taxed as business income. The DGT ruled that if the partnership organises the means of production, the income is attributed to its members as such.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification of income generated by partnerships (comunidades de bienes) in the renewable energy sector, specifically regarding whether it constitutes business income based on the management of production assets.

Lifecycle

2019-06-11PublishedPublished 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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