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The DGT states that rental income from a roof space in a property community is attributed to co-owners, but in the case of usufruct, it belongs to the usufructuary.
Question posed: Tax treatment of income obtained from leasing.
Income from homeowners' associations is attributed to the co-owners as income from real estate capital according to their share or statutes. In cases of usufruct, the usufructuary is entitled to receive the civil fruits of the assets, therefore the rental income is attributed to them. Thus, the usufructuary must declare said income in their Personal Income Tax (IRPF) based on their degree of participation.
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