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V1379-20 ·12 May 2020 ·consulta-vinculante Medium impact
Tax

Bare owners are not required to impute imputed real estate income if a third party holds a real right of enjoyment

A taxpayer who holds bare ownership of 25% of a property, the use and enjoyment of which belongs to their mother, inquired whether they must impute real estate income. The DGT ruled that there is no obligation to do so.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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