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V1028-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

No imputation of real estate income for a rustic warehouse essential for farm exploitation

A co-owner of rural land inquires whether they must impute income for a warehouse built to store tools and harvests. The DGT indicates that if the construction is essential for agricultural exploitation, no imputation of income is required.

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2023-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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