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V1736-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Transferring property use to a spouse generates real estate capital income with a legal minimum

A taxpayer has enquired about the taxation of income received from transferring the use of their property to their wife for tourist exploitation. The DGT indicates that the transaction generates real estate capital income and, as the transferee is their spouse, the minimum yield established by law must be applied.

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2023-06-15PublishedPublished 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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