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V0441-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Rental income is attributed based on property ownership at any given time

An heir inquires about how to declare their proportional share of December's rental income following the acceptance of an inheritance. The DGT rules that income must be attributed to whoever holds legal ownership during each specific period.

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2024-03-14PublishedPublished 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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