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V1260-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Each spouse must impute imputed rental income for their share of co-owned property that is not their habitual residence

A married couple under a separation of assets regime resides in two different properties owned by both following a de facto separation. A query is raised as to whether they must impute rental income for the share of the property occupied by the other spouse.

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2021-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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