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V0386-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Usufructuaries must declare real estate rental income according to their share of ownership

A person holding a 50% usufruct of a property asks whether they must declare income from short-term holiday rentals. The DGT rules that, as real estate capital income, these earnings belong to the usufructuary in proportion to their share.

In 5 key points

How it affects those involved

This ruling clarifies the tax obligations for usufructuaries, confirming that rental income must be reported based on the specific percentage of the usufruct held, rather than by the full property owner.

Lifecycle

2023-02-22PublishedPublished 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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