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V1594-19 ·27 June 2019 ·consulta-vinculante Medium impact
Tax

No imputation of imputed real estate income for the right of use of the family home

A taxpayer with usufruct rights over a flat asks whether they must pay imputed real estate income tax when the property is occupied by their ex-spouse and children under a right of use derived from a divorce decree. The DGT rules that the tax is not applicable in this case.

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2019-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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