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V2739-20 ·7 September 2020 ·consulta-vinculante Medium impact
Tax

Reduction in rental income determines the new gross return on real estate capital

A married couple under community property regime seeks guidance on how to tax income after agreeing to reduce rents due to the COVID-19 situation. The DGT rules that the gross return shall be based on the newly agreed amounts and explains the treatment of expenses and the enforceability of the rent.

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2020-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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