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V1200-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

Rental income imputation must be based on the full cadastral value of the plot

The DGT confirms that rental income from a plot containing a dwelling must be imputed on the entire cadastral value of the plot.

In 6 key points

Lifecycle

2021-04-30PublishedPublished 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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