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MEDIUM
FISCAL

Rental income from construction properties not imputable if not usable

V1910-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1910-25
Published
15 Oct 2025

Summary

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.

In 6 key points

Lifecycle

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

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