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V0931-20 ·17 April 2020 ·consulta-vinculante Medium impact
Tax

No imputation of income for ownership of unbuilt rural estates

A query was raised regarding whether income should be imputed for the ownership of rural estates acquired through inheritance that do not generate yields. The DGT ruled that, as there are no buildings on the land, there is no obligation to impute income.

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2020-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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