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V1385-18 ·28 May 2018 ·consulta-vinculante Medium impact
Tax

No impute rental income for illegally occupied property if eviction proceedings begin

The consultant asks whether rental income should be declared for an illegally occupied vacant property. The DGT responds that rental income should not be imputed if the start of judicial eviction proceedings is proven.

In 6 key points

How it affects those involved

Rental income from illegally occupied properties is not taxable if judicial eviction proceedings have commenced.

Lifecycle

2018-05-28PublishedPublished 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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