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V2521-22 ·7 December 2022 ·consulta-vinculante Medium impact
Tax

Income from economic activities is attributed to the sole proprietor, regardless of matrimonial property regime

A taxpayer inquired whether, following the dissolution of a community property regime due to divorce, the profits from a pharmacy must be split 50/50 with their former spouse. The Directorate General for Taxes (DGT) ruled that income is attributed entirely to the proprietor of the activity.

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2022-12-07PublishedPublished 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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