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V1172-18 ·9 May 2018 ·consulta-vinculante Medium impact
Tax

Rental income may be declared from a private contract if delivery of the property is proven

The inquirer asks whether they can declare rental income and deduct expenses based on a private purchase and sale agreement signed prior to the public deed. The Directorate General for Tax (DGT) responds that ownership depends on the delivery of the property, allowing income to be declared from a private contract if the delivery of the dwelling is proven.

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2018-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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