MEDIUM
FISCAL

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

V1198-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1198-25
Published
2 Jul 2025

Summary

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

Lifecycle

2025-07-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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