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V4028-16 ·22 September 2016 ·consulta-vinculante Medium impact
Tax

Income from a community of property is allocated according to the distribution agreements set out in its constitutive document

A community of property with two members sought clarification on how income obtained in 2015 should be allocated, given that one member was on sick leave. The DGT ruled that the distribution must follow the agreements established in the entity's constitutive document.

In 6 key points

Lifecycle

2016-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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