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V1525-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Rental income from a community of property is taxed as income from real estate capital if economic activity requirements are not met

A taxpayer inquired about how to declare rental income from properties owned by a community of property and a proportional terrace. The DGT ruled that this income is attributed to the individual members and taxed according to its source.

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2022-06-27PublishedPublished 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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