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V0536-26 ·6 March 2026 ·consulta-vinculante Medium impact
Tax

Rental income from property should not be imputed if a usufruct right exists

An heir asks whether rental income from a property where her mother holds the usufruct should be imputed. The DGT responds that rental income is attributable to the holder of the real right of usufruct.

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2026-03-06PublishedPublished 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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