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V1229-22 ·31 May 2022 ·consulta-vinculante Medium impact
Tax

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

The consultant asks how rental income collected by their mother during a pending inheritance should be taxed. The DGT responds that such income must be attributed to heirs as capital income.

In 5 key points

How it affects those involved

Rental income earned during a pending inheritance is considered capital income and must be attributed to heirs.

Lifecycle

2022-05-31PublishedPublished 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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