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V1971-21 ·23 June 2021 ·consulta-vinculante Medium impact
Tax

Rental income imputation applies to property owners or holders of real enjoyment rights

The consultant asks whether rental income from property they claim not to own—donated to their mother—should be imputed. The DGT responds that rental income imputation applies to owners of the property or holders of real enjoyment rights.

In 5 key points

How it affects those involved

Rental income is attributable to the legal owner or holder of real enjoyment rights, regardless of physical possession or donation.

Lifecycle

2021-06-23PublishedPublished 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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