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V1198-25 ·2 July 2025 ·consulta-vinculante Medium impact
Tax

Assignment of rental income from inherited real estate based on legal ownership and date of death

The DGT clarifies how rental income from properties within an inheritance should be taxed, attributing it to the legal owner during each period, distinguishing between the deceased, beneficiaries, dormant inheritance, and co-owners in pro indativo.

In 6 key points

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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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