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V0927-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Lease income and imputed rental income correspond to the usufructuary of the property

A query is made regarding who is liable for taxation on rental income and the imputed rental income of a dwelling where the daughters hold the bare ownership and the mother holds the usufruct. The DGT responds that both concepts must be attributed to the usufructuary.

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2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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