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V1450-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

A co-owner may use the objective estimation method without affecting the community of property's tax regime

A query was raised regarding whether a co-owner can apply the objective estimation method to their individual activity when the community of property uses the direct estimation method. The DGT ruled that the community's method does not affect the individual co-owner's activity.

In 6 key points

How it affects those involved

This ruling clarifies the tax independence of individual activities performed by co-owners, even when the community of property follows a different taxation method.

Lifecycle

2023-05-26PublishedPublished 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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