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MEDIUM
FISCAL

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

V1197-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1197-25
Published
2 Jul 2025

Summary

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

In 5 key points

Lifecycle

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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