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MEDIUM
FISCAL

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

V1048-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1048-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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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