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V2035-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Deposits' interest in a property owners' association is allocated to owners according to their participation share

The DGT responds that such entities function as communities of property, and interest income is attributed to each owner according to their participation coefficient.

In 6 key points

Lifecycle

2014-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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