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V0944-20 ·17 April 2020 ·consulta-vinculante Medium impact
Tax

Income from the lease of land for photovoltaic panels belongs to the usufructuary

A query is made regarding who must declare the income from the lease of a rural estate where the ownership belongs to the applicant but the usufruct belongs to her parents. The DGT determines that the income constitutes income from real estate capital and belongs entirely to the usufructuaries.

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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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