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V2862-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

No imputation of immovable rental income for under-construction or non-useable properties

The DGT confirms that no rental income is imputed if the property is under construction or not suitable for use due to urban planning reasons.

In 6 key points

How it affects those involved

Property owners or usufructuaries of unfinished properties are not required to report rental income if the property is under construction or not suitable for use due to urban planning restrictions.

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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