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V2861-19 16 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Income from a forestry activity in a community of property is attributed to the co-owners according to their residence

A co-owner of forests in Bizkaia has requested clarification on whether the attribution of income from forestry activities is correct. The Directorate General of Taxes (DGT) indicates that while the management of the entity falls under the Provincial Administration, the assessment of income for a co-owner residing within the common territory is carried out in accordance with state regulations.

The question raised

Question posed: Whether the attribution of income, carried out in accordance with the regional regulations of Bizkaia, is correct.

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