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V0204-26 ·2 February 2026 ·consulta-vinculante Medium impact
Tax

Rental income must be declared by property owner, not a family member

A property owner asks whether a family member can declare rental income on their own tax return. The DGT states that rental income must be attributed to the legal owner of the property according to property ownership rules.

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2026-02-02PublishedPublished 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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