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V2131-25 ·11 November 2025 ·consulta-vinculante Low impact
Tax

Rental income from proindiviso properties attributed to legacy owners only

The DGT clarifies that VAT liability falls on the community of property or its members, and that rental income for income tax belongs solely to the legal heirs of the property.

In 6 key points

How it affects those involved

The tax liability and income attribution for rental properties held in proindiviso are now clearly defined, with income attributed only to legal heirs and VAT liability to the community of property or its members.

Lifecycle

2025-11-11PublishedPublished 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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