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V2883-19 ·21 October 2019 ·consulta-vinculante Medium impact
Tax

Rental income must be attributed to the usufructuary rather than the bare owner

A bare owner asks to whom the rental income from a lease authorised by the usufructuary should be attributed. The DGT rules that income from real estate capital belongs to the usufructuary.

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2019-10-21PublishedPublished 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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