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V0514-23 ·3 March 2023 ·consulta-vinculante Medium impact
Tax

No imputation of rental income for rural property occupied by third parties if judicial proceedings are initiated

The consultant asks whether rental income from a building constructed on their rural land without consent should be imputed. The DGT responds that no imputation is required if the owner has initiated judicial proceedings to recover possession and restore the land to its original state.

In 5 key points

How it affects those involved

Property owners may avoid imputing rental income when third parties occupy rural land, provided judicial action to recover possession has been initiated.

Lifecycle

2023-03-03PublishedPublished 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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