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V2365-21 ·20 August 2021 ·consulta-vinculante Medium impact
Tax

Expenses assumed by a transferee in exchange for the use of a property count as income from real estate capital

A query was raised regarding whether granting the use of a property to a family member in exchange for them assuming property expenses generates taxable income. The DGT ruled that the amount of such expenses constitutes full income for the owners and is deductible for them.

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2021-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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