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V1681-22 ·14 July 2022 ·consulta-vinculante Medium impact
Tax

Expenses assumed by a sibling using a property owned by other siblings are considered income from real estate capital

A query is made regarding whether the transfer of use of a property owned by four siblings, where one of them assumes the expenses corresponding to the others, has tax implications. The DGT responds that the amount of the expenses assumed by the transferee sibling constitutes full income for the transferor siblings.

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2022-07-14PublishedPublished 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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