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V1490-19 ·21 June 2019 ·consulta-vinculante Medium impact
Tax

Community of property assets are taxed via income attribution in IRPF and apply the VAT equivalence surcharge

A retail community of property sought clarification on whether it should be taxed under the income attribution regime for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it remains under the income attribution regime and must therefore apply the VAT equivalence surcharge.

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2019-06-21PublishedPublished 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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