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V1308-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

No rental income should be reported for illegally occupied property if eviction proceedings begin

Property owners ask whether rental income must be declared for property acquired but occupied by third parties. The DGT states that rental income should not be reported if the start of judicial eviction proceedings is proven.

In 6 key points

How it affects those involved

Property owners may exclude rental income from taxable earnings if judicial eviction proceedings have commenced.

Lifecycle

2021-05-11PublishedPublished 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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