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V1197-25 2 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · herencia yacente

Rental income from a suspended inheritance is attributed to heirs as income from immovable capital

The DGT states that a suspended inheritance is not a taxpayer and rental income is attributed to heirs as income from immovable capital.

The question raised

Taxation in Personal Income Tax of rental income.

The DGT's ruling

Abeyant estates are not taxpayers of Personal Income Tax, but rather groupings to which income is attributed. Income from the leasing of real estate is considered capital from real estate assets if it is not carried out as an economic activity. Such income shall be attributed to the heirs according to the applicable rules or agreements or, in their absence, in equal shares.

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