MEDIUM
FISCAL Rental income must be imputed for holiday let properties when unoccupied
Technical details
Summary
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.