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The consultant asks whether rental income from a property without possession and subject to eviction should be declared. The tax authority responds that, where use is granted to a third party without the ability to reclaim it voluntarily, rental income is excluded.
Question posed: Whether real estate income must be imputed for said property in the Personal Income Tax return.
In properties illegally occupied by third parties against the will of the owner, the exclusion from the imputed real estate income regime under Article 85.1 of the Personal Income Tax Law applies. This exclusion applies from the moment the eviction proceedings are initiated, provided that the situation is duly substantiated. Substantiation may be carried out through any means of evidence admitted in law.
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