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V1847-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Self-employed can retain objective estimation in a rental property community

A self-employed individual using objective estimation asks whether this method remains valid when participating in a community of goods for renting a premises. The DGT confirms that the community of goods method does not affect the individual's business activity.

In 6 key points

Lifecycle

2025-10-14PublishedPublished 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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