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V2262-24 ·23 October 2024 ·consulta-vinculante Medium impact
Tax

Usufructuaria of industrial property with ruined building: rental income imputation applies to full cadastral value if the property is usable

A usufructuarian of an industrial property containing a ruined building asks whether rental income should be imputed based on the building or the entire property. The DGT states that exclusion of imputation only applies if it is proven, by any admissible legal means, that the property is not usable, with assessing bodies evaluating such proof. If the building is usable, imputation applies to the full cadastral value.

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2024-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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