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V2973-18 ·19 November 2018 ·consulta-vinculante Medium impact
Tax

The sale of pine trees by a community of property is classified as income from economic activity for Personal Income Tax purposes

An inquirer asks how the sale of pine trees from rural lands of which they are a co-owner is taxed. The DGT indicates that the income is income from economic activity and must be declared through the income attribution regime.

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2018-11-19PublishedPublished 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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