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MEDIUM
FISCAL

Communities of goods taxed under rental attribution regime in IRPF

V2469-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2469-25
Published
11 Dec 2025

Summary

The DGT confirms that a community of goods carrying out rental and advisory activities must follow the rental attribution regime since it is not a commercial society subject to Corporate Tax.

In 6 key points

Lifecycle

2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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