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A married couple under a separation of assets regime asks who should declare the rental income from a property owned by both. The DGT rules that income must be distributed according to each spouse's ownership share.
Cuestión planteada A quién le corresponde declarar en el IRPF los rendimientos derivados del alquiler de la vivienda de la que son propietarios.
Los rendimientos del capital inmobiliario se atribuyen a los contribuyentes que sean titulares de los bienes de los que provienen. En este caso, los ingresos por el arrendamiento deben atribuirse de acuerdo con la titularidad jurídica de la vivienda, correspondiendo un 25 por ciento al esposo y un 75 por ciento a la esposa.
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