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V1197-25 ·2 July 2025 ·consulta-vinculante Medium impact
Tax

Rental income from a suspended inheritance is attributed to heirs as income from immovable capital

The DGT states that a suspended inheritance is not a taxpayer and rental income is attributed to heirs as income from immovable capital.

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2025-07-02PublishedPublished 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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