Skip to content
V1009-17 ·25 April 2017 ·consulta-vinculante Medium impact
Tax

Rental income from inherited property must be taxed in the heir's IRPF upon becoming due

The DGT confirms that rental income from property inherited and already generating rent after death is attributable to the heir and must be declared in the tax year when it becomes due.

In 6 key points

Lifecycle

2017-04-25PublishedPublished 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