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A query was raised regarding the taxation of imputed real estate income for a property that serves as the habitual residence of a widow and her son, following the death of the owner intestate. The DGT determines that the residents are not subject to imputed income as it is their habitual residence, and further analyses the situation of the other heirs.
Cuestión planteada Tributación de la vivienda en el IRPF teniendo en cuenta que sigue consituyendo la residencia habitual de la viuda y de uno de los hijos..
Las rentas de la herencia yacente se atribuyen a los herederos según los artículos 88 y 89 de la Ley del IRPF. La viuda y el hijo que residen en la vivienda no deben efectuar imputación de rentas inmobiliarias al ser su vivienda habitual. Los hijos que no residen en ella no obtienen rendimientos por la cesión gratuita de su parte, pero sí deben imputar rentas inmobiliarias por su participación en la titularidad de la totalidad del inmueble al no ser su vivienda habitual.
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