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A person holding a 50% usufruct of a property asks whether they must declare income from short-term holiday rentals. The DGT rules that, as real estate capital income, these earnings belong to the usufructuary in proportion to their share.
Cuestión planteada 1. Si debe declarar en el impuesto los rendimientos del alquiler en la proporción en la que es usufructuario.
Los rendimientos del capital inmobiliario se atribuyen a los titulares de los elementos patrimoniales según las normas de titularidad jurídica. El usufructuario tiene derecho a percibir todos los frutos civiles de los bienes usufructuados. Por tanto, los rendimientos derivados del arrendamiento se atribuyen al usufructuario en su porcentaje de participación.
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