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V0123-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

Rental income must be imputed for property ownership period

The consultant asks whether rental income from a parking space, which they co-owned, should be imputed until it was awarded to their ex-spouse by divorce. The DGT responds that rental income should be imputed proportionally to the number of days the property was owned during the tax year.

In 5 key points

How it affects those involved

Taxpayers must calculate and impute rental income based on the number of days they owned the property during the tax year.

Lifecycle

2021-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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