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V2500-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

Income from easements is attributed to owners as income from real estate capital

A query is made as to whether a homeowners' association must declare income from an easement and whether it must file Form 184. The DGT responds that the income constitutes income from real estate capital attributable to the members according to their ownership share.

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2023-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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