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V1165-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Rental income from inherited property attributed to beneficiaries

The DGT confirms that rental income from property received by legacy, before acceptance registration, is considered income from immovable capital and is attributed to the beneficiaries.

In 6 key points

How it affects those involved

Rental income from inherited property is classified as income from immovable capital and attributed to beneficiaries, with no economic activity involved.

Lifecycle

2022-05-26PublishedPublished 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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