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V0902-20 ·16 April 2020 ·consulta-vinculante Medium impact
FISCAL

Rental income attributed to deceased or heirs depending on timing

The tax treatment of a flat's rent after one co-owner's death is clarified: rents due before death are taxed in the deceased's final period, while those due after are attributed to heirs or the estate.

In 6 key points

How it affects those involved

Rents due before death are taxed in the deceased's final tax period; those due after are assigned to heirs or the estate.

Lifecycle

2020-04-16PublishedPublished 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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