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V1747-24 ·16 July 2024 ·consulta-vinculante Medium impact
Tax

Joint ownership of an economic activity by two individuals is taxed via income attribution

A taxpayer inquired whether their son and son-in-law could register individually to split the income and expenses of an activity 50/50. The DGT ruled that this constitutes an entity under the income attribution regime.

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2024-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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