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V3141-18 ·11 December 2018 ·consulta-vinculante Medium impact
Tax

The usufructuary must pay tax on rental income and the imputed income from real estate

A query is made regarding to whom the rental income and the imputed income from real estate correspond when usufruct and bare ownership exist. The DGT responds that both concepts must be attributed to the usufructuary.

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2018-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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