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V1632-16 ·14 April 2016 ·consulta-vinculante Medium impact
Tax

A property not owned by the professional cannot be assigned to their business activity

A professional inquired whether they could assign 20% of a property owned by their spouse to their commercial agent business activity. The Directorate General for Taxes (DGT) ruled that this is not possible because the property does not belong to the holder of the business activity.

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2016-04-14PublishedPublished 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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