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V1798-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Rental income in property communities attributed to co-owners

The DGT clarifies that property communities engaged in construction are not taxpayers, but rental income is allocated to members according to their agreements or, in the absence of such, equally.

In 6 key points

How it affects those involved

Property communities in construction activities are not subject to income tax; rental income is distributed to members based on agreements or equally.

Lifecycle

2025-10-13PublishedPublished 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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