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V0088-14 16 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rental income must be attributed based on legal ownership of the property

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.

The question raised

To whom does the responsibility lie to declare in the Personal Income Tax (IRPF) the income derived from the rental of the dwelling of which they are owners.

The DGT's ruling

Income from real estate capital is attributed to the taxpayers who are the owners of the assets from which it derives. In this case, the rental income must be attributed in accordance with the legal ownership of the dwelling, with 25 percent corresponding to the husband and 75 percent to the wife.

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