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MEDIUM
FISCAL

Property income under displaced workers regime declared at full amount

V2207-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2207-25
Published
17 Nov 2025

Summary

A taxpayer under the displaced workers special regime asks whether property income should be declared at net or full amount. The DGT confirms it must be declared at full amount, as expenses cannot be deducted.

In 6 key points

Lifecycle

2025-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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