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V2637-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Co-owners must declare rental income from common areas regardless of distribution

The query asks whether a property owners' association must distribute rental income and how members should declare it. The tax authority responds that rental income is attributed to co-owners according to their share, regardless of whether the funds are distributed or used for other purposes.

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2022-12-27PublishedPublished 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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