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V3135-17 ·4 December 2017 ·consulta-vinculante Medium impact
FISCAL

Rental income from an undivided inheritance is attributed to heirs by share

The DGT clarifies that receiving rental income from property in an undivided inheritance constitutes tacit acceptance of the inheritance, establishing a community of property where income is allocated to each heir according to their share.

In 6 key points

Lifecycle

2017-12-04PublishedPublished 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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