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V1769-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Imputation of real estate income based on the cadastral value of unbuilt urban land

A usufructuary asks whether they must impute real estate income for an urban plot that is not their primary residence and generates no yield. The DGT rules that imputation based on the total cadastral value is required.

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2024-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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