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V1910-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Rental income from construction properties not imputable if not usable

The consultant asks whether rental income from a cultural interest property under construction should be included. The DGT states that no imputation will occur if it can be proven the property is not usable by any means admissible under law.

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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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