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V2243-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Rental income must be imputed for holiday let properties when unoccupied

A property owner asks whether rental income must be imputed for a property used for holiday lettings. The DGT confirms that imputation is required when the property is not let.

In 6 key points

How it affects those involved

Property owners using homes for holiday lettings must account for rental income even when the property is unoccupied.

Lifecycle

2025-11-25PublishedPublished 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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