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V2105-21 ·13 July 2021 ·consulta-vinculante Medium impact
Tax

All co-owners of a community of property may be holders of income from economic activities

A query was raised regarding whether, in a community of property where only two partners work, the income from the economic activity is attributed to all members or only to those who work. The DGT ruled that if the entity organises the means of production, all partners are considered holders of the economic activity.

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2021-07-13PublishedPublished 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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