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V2834-20 ·22 September 2020 ·consulta-vinculante Medium impact
FISCAL

No imputation of immovable rental income for urban plots without construction

The consultant asks whether rental income should be recognised for owning several urban plots without development or economic activity. The DGT responds that, under current regulations, no imputation is required for such plots.

In 5 key points

How it affects those involved

No rental income imputation is required for urban plots without construction or economic use.

Lifecycle

2020-09-22PublishedPublished 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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