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V1308-20 ·7 May 2020 ·consulta-vinculante Medium impact
Tax

Rental income is attributed based on legal ownership and usufruct of properties

A co-owner inquires about how to declare rental income from inherited properties and the imputation of income from unrented dwellings. The DGT rules that rental income is attributed according to legal ownership, with fruits accruing to the usufructuary, and that unrented dwellings generate imputed income proportional to ownership.

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2020-05-07PublishedPublished 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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