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MEDIUM
FISCAL

Rental income from a pending inheritance is attributed to heirs as income from real estate capital

V1859-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1859-25
Published
14 Oct 2025

Summary

The DGT states that a pending inheritance is not a taxpayer, and rental income is attributed to the heirs.

In 5 key points

Lifecycle

2025-10-14PublishedPublished 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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