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A married taxpayer asks whether rental income from an inherited property should be taxed jointly or separately. The DGT states that, as it is a private asset, the income must be fully attributed to the owner.
Question posed: Whether the taxpayer or both spouses must pay tax in full on the income obtained from the aforementioned rental, given that they are married under the community property regime.
Income is obtained based on its origin, regardless of the matrimonial property regime. Returns on capital are attributed to the owners of the assets according to the applicable rules of legal ownership. As the real estate property is a separate asset acquired through inheritance, the returns on real estate capital must be imputed entirely to the taxpayer.
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