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V0170-25 ·13 February 2025 ·consulta-vinculante Low impact
Tax

Tax treatment of real estate income for residents in the Netherlands: distinction between economic activity and investment income

The DGT states that rental income must be imputed for days the property is available and expenses can be deducted for rental days.

In 6 key points

How it affects those involved

Taxable income is imputed based on availability, with allowable deductions for rental periods.

Lifecycle

2025-02-13PublishedPublished 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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