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A query was raised regarding how rental income from five industrial warehouses should be attributed between a father and his five children, given their varying ownership structures. The Directorate General for Taxes (DGT) ruled that income is attributed according to the legal ownership of each asset and that, in the case of usufruct, the fruits belong to the usufructuary.
This ruling clarifies the criteria for attributing real estate income in complex ownership scenarios, reinforcing that legal title determines tax liability and that usufruct rights grant the right to income.
The tax team reviews your specific situation.
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