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V2244-15 ·17 July 2015 ·consulta-vinculante Medium impact
Tax

No need to include payments to property owners' associations in annual operations declaration

The DGT confirms that payments made to property owners' associations as owners do not need to be included in the annual declaration of operations with third parties.

In 5 key points

How it affects those involved

Property owners' association payments are exempt from inclusion in the annual operations declaration with third parties.

Lifecycle

2015-07-17PublishedPublished 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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