Skip to content
V2952-23 ·8 November 2023 ·consulta-vinculante Medium impact
Tax

Real estate income from a dormant estate is attributed to the heirs according to their proportion

The taxpayer asks whether real estate income from a property belonging to an estate that has not yet been accepted should be imputed to them. The DGT responds that, as it concerns a dormant estate, the income is attributed to the heirs according to the applicable rules or agreements or, failing that, in equal shares.

In 6 key points

Lifecycle

2023-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact