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V2132-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

Rents from rural property rental taxed based on land ownership at any given time

The DGT clarifies that rental income from rural property is considered real estate capital income and is attributed to the owner according to the enforceability of the rent.

In 6 key points

Lifecycle

2025-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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