MEDIUM
FISCAL

The usufructuary must declare rental income from the community's roof

V0391-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0391-25
Published
20 Mar 2025

Summary

The DGT states that rental income from a roof space in a property community is attributed to co-owners, but in the case of usufruct, it belongs to the usufructuary.

In 6 key points

How it affects those involved

Rental income from roof spaces in property communities is attributed to the usufructuary rather than the co-owners.

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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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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