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V0978-20 ·21 April 2020 ·consulta-vinculante Medium impact
Tax

Imputation of rental income excluded for habitual residence

A person owning 50% and enjoying usufruct of the other 50% of their habitual residence asks whether rental income must be imputed. The DGT confirms that the habitual residence is excluded from such imputation.

In 6 key points

How it affects those involved

The habitual residence is not subject to imputation of rental income, regardless of ownership or usufruct shares.

Lifecycle

2020-04-21PublishedPublished 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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