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V1935-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Rental income must be charged for non-residential shared property share

Two brothers own 50% each of three properties, each residing in one as their habitual home. The DGT confirms that rental income must be charged for the share of property occupied by the other brother.

In 6 key points

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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