Skip to content
V1369-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Rental income belongs to the usufructuary of the property

A query was raised regarding who is liable for tax on the rental of a flat where the parents hold the bare ownership and the daughter holds the usufruct. The DGT ruled that the income belongs to the usufructuary.

In 5 key points

Lifecycle

2023-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact