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V1818-17 ·11 July 2017 ·consulta-vinculante Medium impact
Tax

The gratuitous transfer of housing to family members does not generate real estate capital income, but does generate imputed income

A taxpayer inquires whether the gratuitous transfer of two dwellings to family members in difficult economic situations must be taxed as real estate capital income. The DGT responds that, if the gratuitous nature is proven, there is no capital income, but the imputation of real estate income based on the cadastral value must be applied.

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2017-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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