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V1294-21 ·7 May 2021 ·consulta-vinculante Medium impact
Tax

No imputation of property rental income if property is used in a full-time economic activity

The consultant asks whether rental income from properties that have not been rented but are expected to be rented should be imputed. The DGT responds that there is no obligation to impute if the property is used in a legally compliant economic activity.

In 6 key points

How it affects those involved

Taxpayers may avoid imputing rental income if property is actively used in a full-time economic activity.

Lifecycle

2021-05-07PublishedPublished 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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