Skip to content
V1143-26 ·20 May 2026 ·consulta-vinculante Medium impact
Tax

El subarriendo de un inmueble sin actividad económica tributa como rendimiento de capital mobiliario

Una persona va a arrendar un inmueble de su padre para luego subarrendarlo sin prestar servicios hoteleros. La DGT determina que el arrendamiento inicial es rendimiento de capital inmobiliario y el subarriendo es rendimiento de capital mobiliario.

Lifecycle

2026-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact