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V1409-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

Rental income must be imputed for jointly owned property

A person asks whether rental income must be charged for a property in which they own 50% and their ex-spouse uses as their primary residence. The DGT responds that, due to the absence of a judicial assignment of usage rights, the owner must impute rental income for their share.

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2025-07-24PublishedPublished 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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