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V1926-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Imputation of rental income for an unoccupied property not constituting habitual residence

A person with dependency moved to their daughter's home and left their habitual residence vacant without generating income. The DGT seeks clarification on whether rental imputation is required for this unoccupied property.

In 5 key points

How it affects those involved

The ruling establishes that rental imputation applies to vacant properties not used as habitual residence, even when no income is generated.

Lifecycle

2025-10-15PublishedPublished 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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