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V5369-16 ·20 December 2016 ·consulta-vinculante Medium impact
Tax

Income from economic activities is attributed to the owner, regardless of the matrimonial property regime

The applicant asks who is liable for tax on the income from a pharmacy operated as a community of property and how the transfer of the business is taxed. The DGT rules that income from economic activities is attributed entirely to the owner of the activity, regardless of whether community property rules apply under civil law.

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2016-12-20PublishedPublished 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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