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The DGT confirms that rental income from property received by legacy, before acceptance registration, is considered income from immovable capital and is attributed to the beneficiaries.
Question raised: Taxation in the Personal Income Tax (IRPF) of the income from the rental of the property.
The leasing of real estate is only considered an economic activity if at least one person is employed under a full-time employment contract. As this requirement is not met, the income constitutes returns from real estate capital. These are attributed to the legatees in accordance with the rules for entities under the income attribution regime, applying the nature of the source of income to each of them.
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