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V1048-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Rental income from a private property must be taxed to the legal owner

A taxpayer asks whether rental income from an inherited property should be taxed to both spouses or only to the owner, given their marital regime. The DGT responds that rental income must be attributed to the legal owner of the property.

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2025-06-25PublishedPublished 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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