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V1107-20 ·28 April 2020 ·consulta-vinculante Medium impact
Tax

Imputation of rental income from habitual home not required after spouse's death

A woman asks whether she must impute rental income from her habitual home after becoming widowed, being owner of half and usufructuary of the other half. The DGT responds that such imputation does not apply as it is her habitual home.

In 6 key points

How it affects those involved

No imputation of rental income from the habitual home is required after the death of a spouse, even when holding a usufruct interest.

Lifecycle

2020-04-28PublishedPublished 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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