{"id":37247,"date":"2024-12-21T08:16:37","date_gmt":"2024-12-21T08:16:37","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=37247"},"modified":"2024-12-26T22:07:36","modified_gmt":"2024-12-26T22:07:36","slug":"buy-a-premises-halfway-and-rent-it-out","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/buy-a-premises-halfway-and-rent-it-out\/","title":{"rendered":"Buy a premises halfway and rent it out?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"37247\" class=\"elementor elementor-37247\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fc3e63e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc3e63e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c0cf78\" data-id=\"5c0cf78\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d325a5 elementor-widget elementor-widget-text-editor\" data-id=\"7d325a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The price of premises in your area is falling, so you and your brother are thinking of buying a half-owned property and then renting it out.<\/p><p>What should you do for tax purposes in this case?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-aae9ea1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aae9ea1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d6e235\" data-id=\"4d6e235\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-844df5a elementor-widget elementor-widget-heading\" data-id=\"844df5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Purchase of premises: VAT taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d54259f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d54259f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-df75bd9\" data-id=\"df75bd9\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0542ffb elementor-widget elementor-widget-text-editor\" data-id=\"0542ffb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>To buy a property half-owned : Create a community of property<\/strong><\/h3><p>If you and your brother buy a property half-owned by you, you will &#8220;de facto&#8221; constitute what is known as a &#8220;community of property&#8221;.<\/p><p>And if the premises are to be rented out, this community of property will be the taxable person for VAT purposes vis-\u00e0-vis the tax authorities. Therefore:<\/p><ul><li>When the premises are rented, it will be the community that will have to issue the invoices for the rent and charge the corresponding VAT.<\/li><li>Likewise, it will be the community that will be entitled to deduct the VAT borne on the purchase of the premises or on the expenses arising from the rental (works, supplies, etc.).<\/li><\/ul><h3><strong>Waiver of VAT<\/strong><\/h3><p>On the other hand, if <strong>the premises are not new<\/strong> (not purchased from the developer) and <strong>the seller is also a businessman<\/strong> (he will be a businessman if he also leased the premises), it will be possible to waive the VAT exemption for second transfers of real estate by purchasing the premises half and half.<\/p><p>If this happens:<\/p><ul><li>Instead of being taxed by ITP (which is a non-deductible expense), the operation <strong>will be taxed by VAT<\/strong>.<\/li><li>The seller will sell without VAT and it will be the community of goods that <strong>will have to charge<\/strong> VAT and deduct it at the same time. The VAT will be neutral and, in addition, it will avoid the cost for ITP.<\/li><\/ul><p><strong>Registration with the Inland Revenue<\/strong><\/p><p>In order for this to be possible, the community of property must register with the tax authorities and apply for a tax identification number (NIF) by submitting a form 036.<\/p><p>This identification document will allow them to file declarations in the name of the community, issue invoices for the rent and also receive invoices in their name.<\/p><p>If, when signing the deed of sale, you do not yet have the NIF of the community, make it clear that the premises are to be rented and that you will ask the Tax Office for a NIF for the community.<\/p><p>Also, add that the seller undertakes to issue the invoice in the name of the community with the NIF that you will be notified of.<\/p><p><strong>Form 347<\/strong><\/p><p>The community of goods must also file the annual declaration of operations with third parties<a href=\"https:\/\/www.asesoriaorihuelacosta.com\/modelo-347\/\">(form 347<\/a>) when this is necessary.<\/p><p>For example, if during the year they have hired a bricklayer to carry out refurbishment work on the premises for an amount of more than 3,005.06 euros.<\/p><p>Remember that rental income subject to withholding should not be included in form 347, as the lessee-withholder will already include these amounts in the annual summary of withholdings (form 180).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3bf9c4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bf9c4f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b24b95\" data-id=\"5b24b95\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2481c43 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2481c43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d8e197d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8e197d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-83e4b38\" data-id=\"83e4b38\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11ff3aa elementor-widget elementor-widget-text-editor\" data-id=\"11ff3aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff00ff;\">You may be interested in<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-876c98a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"876c98a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1227283\" data-id=\"1227283\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef9bed5 elementor-widget elementor-widget-eael-post-block\" data-id=\"ef9bed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-post-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"eael-post-block-ef9bed5\" class=\"eael-post-block post-block-style-default \">\n            <div class=\"eael-post-block-grid eael-post-appender eael-post-appender-ef9bed5  \"><article class=\"eael-post-block-item eael-post-block-column\">\n        <div class=\"eael-post-block-item-holder\">\n            <div class=\"eael-post-block-item-holder-inner\"><div class=\"eael-entry-media\">\n                        <div class=\"eael-entry-overlay fade-in\"><i class=\"fas fa-long-arrow-alt-right\" aria-hidden=\"true\"><\/i><a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/buy-a-commercial-in-my-name-or-in-the-name-of-my-company\/\"\n                        \n                        >\n                        <\/a>\n                        <\/div>\n                        <div class=\"eael-entry-thumbnail \">\n                            <img decoding=\"async\" src=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/Compro-el-local-a-mi-nombre-o-a-nombre-de-la-empresa-300x169.jpg\" alt=\"Compro el local a mi nombre o a nombre de la empresa\">\n                        <\/div>\n                    <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\">\n                                        <a class=\"eael-grid-post-link\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/buy-a-commercial-in-my-name-or-in-the-name-of-my-company\/\" title=\"Buy a commercial in my name or in the name of my company?\">\n                                        Buy a commercial in my name or in the name of my company?\n                                        <\/a>\n\n                                    <\/h2><\/header><div class=\"eael-entry-content\"><div class=\"eael-grid-post-excerpt\"><p>Your company develops its activity in a rented premises. However, as the business is going well, he is considering acquiring...<\/p><\/div><\/div>\n                    <\/div><\/div>\n        <\/div>\n    <\/article><\/div>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f71f8c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f71f8c4\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e60f94d\" data-id=\"e60f94d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-185acc8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"185acc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-73aa1dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73aa1dc\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-191b21a\" data-id=\"191b21a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8f0569 elementor-widget elementor-widget-heading\" data-id=\"f8f0569\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Personal income taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0aa0e7f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0aa0e7f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3d219ae\" data-id=\"3d219ae\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a7356e elementor-widget elementor-widget-text-editor\" data-id=\"8a7356e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Attribution of income<\/strong><\/p><p>Your community of property, however, will not be subject to <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/modelo-347\/\" rel=\"noopener\">personal income<\/a> tax. Communities of property are &#8220;entities under the regime of attribution of income&#8221;, so all their income must be attributed to the co-owners (in this case, you and your brother) in proportion to their coefficient of ownership in the premises.<\/p><p>To this end, in January of each year, the community must file form 184 with the tax authorities, informing them which part of the previous year&#8217;s income and withholdings is attributed to each owner.<\/p><p>The owners must declare this income and may deduct the corresponding withholdings from their personal income tax.<\/p><p><strong>Certificate<\/strong><\/p><p>Finally, so that you and your brother can prove to the tax authorities the income and withholdings declared in your respective personal income tax returns, the community of property must issue a certificate to each of you in February informing you of the income and withholdings attributed to you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-53390ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53390ce\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9fd0556\" data-id=\"9fd0556\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e497483 elementor-widget elementor-widget-heading\" data-id=\"e497483\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In a nutshell<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0035bc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0035bc0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e80b211\" data-id=\"e80b211\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34f0859 elementor-widget elementor-widget-text-editor\" data-id=\"34f0859\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>By buying the premises half and half, you will have &#8220;de facto&#8221; formed a community of property, and it will be the community of property that will have to charge VAT and file VAT returns.<\/p><p>On the other hand, the IRPF will be individual for each of you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e0f06e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0f06e1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ec1bf3\" data-id=\"3ec1bf3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8cf8b36 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"8cf8b36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I want more information about community property<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The price of premises in your area is falling, so you and your brother are thinking of buying a half-owned property and then renting it out. What should you do for tax purposes in this case? Purchase of premises: VAT taxation To buy a property half-owned : Create a community of property If you and [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":35969,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-37247","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/12\/Compramos-un-local-a-medias.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/12\/Compramos-un-local-a-medias-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/12\/Compramos-un-local-a-medias-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/12\/Compramos-un-local-a-medias.jpeg",640,360,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Buy a premises halfway and rent it out? - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"Are you thinking of buying a business and renting it out? 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