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V1240-20 ·4 May 2020 ·consulta-vinculante Medium impact
FISCAL

Rental income from a leased property after death attributed to heirs

The DGT clarifies that rental income from a property after the owner's death, prior to inheritance acceptance, is not part of the residual estate but is attributed to heirs according to their share.

In 6 key points

How it affects those involved

Rental income from leased property after the owner's death is not part of the residual estate and is instead attributed to heirs based on their share.

Lifecycle

2020-05-04PublishedPublished 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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