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V0848-19 ·23 April 2019 ·consulta-vinculante Medium impact
Tax

Imputation of real estate income is the responsibility of the usufructuary

A query was raised regarding who is responsible for imputing real estate income for properties where the bare ownership has passed to the children, but the parents retain the usufruct. The DGT ruled that the imputation belongs to the parents, as they are the holders of the real right of usufruct.

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2019-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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