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V3152-20 ·22 October 2020 ·consulta-vinculante Medium impact
Tax

Usufructuaries must pay tax on rental income and imputed real estate income

A query was raised regarding whether rental yields and imputed real estate income should be attributed to the bare owner or the usufructuary. The DGT ruled that both concepts must be attributed to the usufructuary.

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2020-10-22PublishedPublished 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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