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MEDIUM
FISCAL

Rental income in property communities attributed to co-owners

V1798-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1798-25
Published
13 Oct 2025

Summary

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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