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MEDIUM
FISCAL

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

V1935-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1935-25
Published
15 Oct 2025

Summary

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

Lifecycle

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

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