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V4111-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Rental income from property held under community property regime is split 50% between spouses

A married couple owning a property under the community property regime (gananciales) requested clarification on how to individualise rental income. The Directorate General of Taxes (DGT) ruled that, as this does not constitute an economic activity, income must be attributed according to the legal ownership of the assets.

In 5 key points

How it affects those involved

This ruling clarifies that rental income from assets held in community property must be split equally between spouses, as it is treated as investment income rather than business income.

Lifecycle

2016-09-26PublishedPublished 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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