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V0399-18 ·15 February 2018 ·consulta-vinculante Medium impact
Tax

Rental of a property to a child subject to minimum related income

A property owner enquires about the tax treatment of renting a property to their daughter and whether deductions are available. The tax authority responds that the minimum related income must be respected and that the state rental deduction was abolished in 2015.

In 6 key points

Lifecycle

2018-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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