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V1786-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Amortization of a premises in a community of property may be deducted as income from real estate capital

A community of property asks whether it can begin to amortize a rented premises that had not been accounted for as an expense. The DGT responds that, as it is an entity subject to the income attribution regime, the partners may deduct the amortization in their personal income tax returns.

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2021-06-09PublishedPublished 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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