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V0079-22 ·19 January 2022 ·consulta-vinculante Medium impact
Tax

Real estate income must be imputed even if the property could not be used due to the state of alarm

The taxpayer asks whether the period of the COVID-19 state of alarm can be excluded from the imputation of real estate income and how to treat expenses for renovations and appliances. The DGT rules that the imputation of income depends on the availability of the property rather than its actual use, and distinguishes between deductible repair expenses and depreciable improvements.

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2022-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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