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V0280-17 ·3 February 2017 ·consulta-vinculante Medium impact
Tax

Rental income from properties donated as bare ownership must be declared by the usufructuary

A query was raised regarding who is responsible for declaring rental income in the Personal Income Tax (IRPF) return after the bare ownership of properties has been donated. The Directorate General for Taxes (DGT) ruled that such income must be taxed in the usufructuary's tax return.

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2017-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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