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V1908-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Rental income from a roof is declared when due and subject to retention

A taxpayer asks when full rental income from a roof leased to a telecommunications company must be declared and whether retention applies. The DGT responds that it constitutes rental income from immovable property and is charged to the period in which it becomes due.

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2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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