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V2206-20 ·30 June 2020 ·consulta-vinculante Medium impact
Tax

Rental income must be imputed for unoccupied property in a community of property

A community of property member asks whether rental income should be imputed for a property leased only for short periods. The DGT responds that, as it is not an economic activity, rental income must be imputed based on the cadastral value for days when the property is unoccupied.

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2020-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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