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V2447-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

No imputation of rental income if property not usable

The consultant asks whether rental income from a foreign property not rented or occupied should be reported. The DGT responds that no imputation will occur if it is proven that the property is under construction or not usable due to urban planning reasons.

In 5 key points

How it affects those involved

Rental income from unoccupied or under-construction foreign properties will not be imputed if usability is proven.

Lifecycle

2025-12-11PublishedPublished 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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