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MEDIUM
FISCAL

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

V1900-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1900-25
Published
14 Oct 2025

Summary

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.

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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