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V1752-22 ·22 July 2022 ·consulta-vinculante Medium impact
Tax

Real estate income shall be imputed for a warehouse on urban land if legal exceptions are not met

A property owner asks whether real estate income must be imputed for a warehouse built on urban land for industrial use that is used for agricultural activity. The DGT indicates that, if no exception applies, the imputation of income is appropriate.

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2022-07-22PublishedPublished 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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