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V0912-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

Imputation of property rental income to holders of beneficial rights

A legatee entitled to 10% of the sale value of a property asks whether rental income should be imputed to them or to those with use and enjoyment. The DGT states that rental income is attributable to holders of beneficial rights.

In 6 key points

How it affects those involved

Rental income is attributed to beneficiaries of beneficial rights, not to legatees or property owners.

Lifecycle

2025-05-26PublishedPublished 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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