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A co-owner asks whether the payment they would make to other owners for exclusive use of the property constitutes a capital gain for them. The DGT responds that the payment is income from immovable capital for the other co-owners, but there is no payment to themselves.
Cuestión planteada Si la cantidad que teóricamente debería pagarse a sí mismo, al ser copropietario, genera una ganancia patrimonial y si tiene que tributar por ella.
El importe que el copropietario paga a los demás dueños constituye rendimientos del capital inmobiliario para estos últimos, según el artículo 22 de la LIRPF. No existe una simultánea deuda y derecho de cobro en el consultante que genere un teórico pago a sí mismo. Al coincidir en la misma persona la condición de copropietario y cesionario, se excluye dicha posibilidad sin efectos en su renta.
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