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V1368-20 ·12 May 2020 ·consulta-vinculante Medium impact
Tax

Exclusion of imputed real estate income during COVID-19 lockdown period is not applicable

The taxpayer inquired whether the state of alarm and the lockdown due to the COVID-19 epidemic allow for the exclusion of the period of such restrictions from the imputation of real estate income. The DGT ruled that imputation is based on the availability of the property rather than its actual use.

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2020-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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