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V1062-22 ·11 May 2022 ·consulta-vinculante Medium impact
Tax

Imputation of real estate income belongs to the usufructuary, unless it is their primary residence

A query was raised regarding who should be taxed for the real estate income of a flat where the applicant is the bare owner and her parents are the usufructuaries. The DGT ruled that the income must be imputed to the usufructuary, unless the property serves as their primary residence.

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2022-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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