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V2646-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Rental income must be attributed based on the legal ownership of the proprietors

A query was raised regarding whether rental income could be distributed unequally among three siblings based on the months of use. The DGT ruled that income must be attributed according to the legal ownership held by each proprietor.

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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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