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V1696-18 ·14 June 2018 ·consulta-vinculante Medium impact
Tax

The obligation to declare IRNR falls on the one who receives the income or on jointly liable parties

A non-resident couple acquires property with one holding bare ownership and the other holding usufruct. Hacienda states that the declaration obligation lies with the party receiving the income or with jointly liable parties.

In 6 key points

Lifecycle

2018-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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