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V1870-23 ·28 June 2023 ·consulta-vinculante Medium impact
Tax

Imputation of imputed real estate income is not applicable to the family home whose use is attributed to the former partner and children

An owner asks how to declare in the Personal Income Tax (IRPF) the home which, following a separation without a matrimonial bond, was judicially assigned for the use of their former partner and children. The DGT responds that the imputation of real estate income is not applicable in this case.

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2023-06-28PublishedPublished 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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