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V0641-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Usufructuaries must impute imputed real estate income and declare if legal thresholds are exceeded

A usufructuary of a property asks to whom imputed real estate income is attributed and whether they are obliged to file a tax return. The DGT responds that the income belongs to the usufructuary and that the obligation to file depends on whether their total income exceeds the limits established by law.

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2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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