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V0166-18 ·29 January 2018 ·consulta-vinculante Medium impact
Tax

Carrying out works to merge two dwellings does not exclude the obligation to impute real estate income

A property owner has enquired whether they must impute real estate income for a property containing two dwellings while carrying out works to convert them into a single unit. The DGT has ruled that the conditions for excluding the imputation of income are not met.

In 5 key points

How it affects those involved

Property owners undertaking renovations to merge multiple dwellings into one must continue to impute real estate income if the criteria for exemption are not strictly satisfied.

Lifecycle

2018-01-29PublishedPublished 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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