Skip to content
V0985-20 ·21 April 2020 ·consulta-vinculante Medium impact
Tax

Income from leasing properties not used for economic activity is taxed as income from real estate capital

The applicant inquires about the taxation of property leases that do not constitute an economic activity. The DGT clarifies that such income is classified as income from real estate capital and explains the rules regarding deductions and taxability.

In 6 key points

Lifecycle

2020-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact