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V1054-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Exclusion of rental income from illegally occupied properties during eviction proceedings

The consultant asks whether rental income from a property without possession and subject to eviction should be declared. The tax authority responds that, where use is granted to a third party without the ability to reclaim it voluntarily, rental income is excluded.

In 6 key points

How it affects those involved

Rental income from properties occupied illegally and subject to eviction is excluded from taxable income due to the lack of voluntary possession and control over the property.

Lifecycle

2020-04-24PublishedPublished 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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