Skip to content
V1574-16 ·13 April 2016 ·consulta-vinculante Medium impact
Tax

No imputed real estate income for unbuilt land portions

A property owner inquired whether imputed real estate income should be applied to an urban plot containing a small tool shed. The DGT ruled that unbuilt land does not generate imputed income, although the existing construction does.

In 5 key points

How it affects those involved

This ruling clarifies that for tax purposes, imputed income is only applicable to the built portion of a property, exempting the unbuilt land area from this specific tax obligation.

Lifecycle

2016-04-13PublishedPublished 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