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V1674-25 ·16 September 2025 ·consulta-vinculante Medium impact
Tax

No imputation of property rental income where right of residence is full

A taxpayer asks whether rental income from a inherited property must be imputed where a sibling with disability has a full right of residence. The DGT states that if the right of residence fully covers the user's needs, no imputation is required.

In 6 key points

How it affects those involved

Taxpayers with inherited property and family members with disabilities may not be required to impute rental income if the right of residence fully meets the disabled person's needs.

Lifecycle

2025-09-16PublishedPublished 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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