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V1900-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Free transfer of a property to a nephew triggers imputed rental income

A person enquires about the tax implications of transferring a second property freely to their nephew. The DGT responds that if the gratuitous nature is proven, there are no capital gains from real estate, but imputed rental income based on cadastral value must be recognised.

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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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