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V1626-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

No imputed real estate income shall be applied if it is proven that the property is not fit for use

The taxpayer asks whether real estate income must be imputed for an urban property in a semi-ruinous state and without utilities. The DGT responds that there shall be no imputation if it is demonstrated that the property is not fit for use.

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2020-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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