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V1547-15 ·22 May 2015 ·consulta-vinculante Medium impact
Tax

Co-owners cannot invoice the community of property for work performed within the entity's activity

A query was raised regarding whether a co-owner can invoice the community of property for activities carried out on its behalf. The DGT ruled that this is not possible, as such amounts do not constitute independent remuneration, but rather a higher share of the attributable economic activity returns.

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2015-05-22PublishedPublished 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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