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V1949-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

No imputation of rental income for urban land pending construction

A landowner asks whether rental income should be recognised for urban land pending development. The DGT responds that no imputation is required in this case.

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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