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A taxpayer asks whether the income from the rental of an apartment owned by both spouses must be taxed in full by the spouse receiving it or be distributed. The DGT responds that it must be attributed to each one according to their share in the ownership of the property.
Question posed: Whether said income must be attributed at 50 percent to each of the owners of the property or must be attributed in its entirety to the spouse receiving it.
Income from real estate capital is attributed to the taxpayers who are holders of the assets according to the rules of legal ownership. In the case of common property under the matrimonial economic regime, ownership is attributed equally to each spouse unless another share is justified. Therefore, the income corresponds to each co-owner in their percentage of participation.
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