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V1111-25 ·26 June 2025 ·consulta-vinculante Medium impact
Tax

The owner is taxed on rental income regardless of the assignment of the right to collect

The DGT determines that the property owner must pay income tax on rental income and capital gains arising from the transfer of future rental collection rights.

In 6 key points

How it affects those involved

The owner is subject to income tax on rental income and capital gains from the transfer of future rental rights, affecting tax liability and accounting treatment.

Lifecycle

2025-06-26PublishedPublished 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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