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V0250-22 ·14 February 2022 ·consulta-vinculante Medium impact
Tax

No obligation to impute rental income from rural property in IRNR

A Spanish tax resident in Germany with a rural property in Spain asks whether rental income must be imputed. The DGT responds that, as it is not an urban property, no imputation of rental income creates a taxable event under the IRNR.

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2022-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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