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MEDIUM
FISCAL

No imputation of immovable rental income for unconstructed land area

V1932-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1932-25
Published
15 Oct 2025

Summary

A property owner asks whether rental income from an urban plot with a small garage/attic building should be imputed. The DGT states that no imputation applies to the unconstructed area, but imputation does apply to the building using its cadastral value and the proportional land area.

In 5 key points

Lifecycle

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

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