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V2100-23 ·18 July 2023 ·consulta-vinculante Medium impact
Tax

The community property regime may be a taxable person for VAT purposes and IRPF income is attributed by half

A married couple under the community property regime inquires as to who is the taxable person for VAT regarding the lease of a premises and how the income is declared for IRPF purposes. The DGT indicates that the community property regime may be a taxable person for VAT if it acts as an entrepreneur and that income from real estate capital is attributed according to legal ownership.

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2023-07-18PublishedPublished 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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