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V1640-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

No imputed real estate income for portion of second home allocated to ex-spouse

A woman inquired whether she should impute real estate income for her 50% share of a second home, the use of which was allocated to her ex-husband via a regulatory agreement. The DGT ruled that, as the property is at the disposal of the ex-spouse, the owner is not required to impute any income.

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2022-07-08PublishedPublished 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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