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V1155-23 5 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Notaries must calculate individual returns and deduct their own expenses and their share of common costs

Several notaries have formed a community of property to share expenses while maintaining individual costs. The Directorate General for Tax (DGT) has ruled that there is no entity under the income attribution regime conducting an activity; instead, each notary carries out their activity independently.

The question raised

Question posed: How can each notary deduct the individual expenses incurred in the Personal Income Tax.

The DGT's ruling

Each notary must calculate their professional activity earnings separately, imputing their own income, their individual expenses, and the proportional part of common expenses. The deductibility of these expenses is conditional upon them being correlated with income and their existence being proven. As it is not an entity conducting an economic activity, the accounting and reporting obligations correspond individually to each professional.

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