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V1427-18 ·29 May 2018 ·consulta-vinculante Medium impact
Tax

Imputed real estate income must be declared for an undivided share in a property that is not a primary residence

A taxpayer inquired whether they must impute real estate income for a share of an inherited property in which they do not reside. The DGT ruled that they must do so based on their percentage of ownership.

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2018-05-29PublishedPublished 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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