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V1173-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Real estate income must be imputed for non-primary residence properties held abroad

A taxpayer has enquired whether they must impute real estate income for a property located abroad. The Directorate General for Taxes (DGT) has ruled that this is required if the property is not their primary residence and does not generate capital income.

In 5 key points

How it affects those involved

Taxpayers holding property abroad must ensure they comply with imputation rules for real estate income if the property is not their main residence, even if it is not being rented out.

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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