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V1631-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

Rental income transferred by legacy is not subject to Personal Income Tax as it is subject to Inheritance Tax

A query is made as to whether the payment of a portion of rents to other siblings, by virtue of a testamentary mandate, constitutes a deductible expense for Personal Income Tax purposes. The DGT responds that these incomes are subject to Inheritance and Gift Tax and, therefore, are not subject to Personal Income Tax.

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2017-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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