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V1544-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IVA · inversión del sujeto pasivo

Community of property may apply passive subject's investment in construction if acting as a business entity

The DGT confirms that a community of property may apply the passive subject's investment in construction works if acting as a business, and that income from tourist properties constitutes capital gains, not service-based earnings.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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