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V1839-16 ·26 April 2016 ·consulta-vinculante Medium impact
Tax

Leasing of property by joint ownership communities is only an economic activity if it meets Art. 27.2 LIRPF requirements

A query was raised regarding whether hiring an employee by a joint ownership community could classify property leasing as an economic activity. The DGT ruled that the nature of the income is determined individually for each co-owner and that each community must satisfy the legal requirements for the leasing to be classified as an economic activity.

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2016-04-26PublishedPublished 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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