Skip to content
V1538-19 ·24 June 2019 ·consulta-vinculante Medium impact
Tax

Imputed real estate income must be declared for the usufruct of a property that is not one's own habitual residence

A taxpayer asks whether they must impute real estate income after inheriting a 16.66% usufruct of the property where their mother resides. The DGT rules that such imputation is required.

In 5 key points

Lifecycle

2019-06-24PublishedPublished 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