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V1617-24 ·3 July 2024 ·consulta-vinculante Medium impact
Tax

Rental income from inherited properties is attributed based on ownership and timing of payment

A query was raised regarding the taxation of rental income from properties that are part of an undivided estate. The DGT ruled that income is attributed according to whoever holds legal ownership during each period.

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2024-07-03PublishedPublished 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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