If there are no rentals in a quarter, but I have received an income for a reservation in future periods, do I have to make a declaration?
Reviewed by the Easy Tax Advice tax team · Last updated:
Article 15 of the IRNR Law establishes that taxpayers who obtain income without the intermediation of a permanent establishment will be taxed separately for each total or partial merit of income subject to taxation, without it being possible to compensate between them. Therefore, if a property has not been rented in a period, but the reserve fees have been payable, the rent must be declared in the quarter in which the income has been received.
Related service: Declaration of real estate rentals
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