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V2437-24 ·4 December 2024 ·consulta-vinculante Medium impact
Tax

Leases to relatives must be taxed at a minimum yield if net income is below the statutory threshold

A query was raised regarding the Personal Income Tax (IRPF) treatment of a property leased by parents to their daughter. The Directorate General for Tax Regulations (DGT) clarifies that, as it is a lease between relatives, a minimum yield must be applied if the actual net income is lower than the amount calculated according to statutory rules.

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2024-12-04PublishedPublished 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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