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An heir asks whether rental income from a property where her mother holds the usufruct should be imputed. The DGT responds that rental income is attributable to the holder of the real right of usufruct.
Cuestión planteada Solicita conocer la consultante si debe imputar rentas inmobiliarias por dicha vivienda en el Impuesto sobre la Renta de las Personas Físicas.
Cuando existen derechos reales de disfrute, la renta imputable corresponde al titular del derecho real de usufructo. En este caso, la renta computable corresponde a la usufructuaria y no a la nuda propietaria. Por tanto, no corresponde a la heredera imputar rentas inmobiliarias por dicho inmueble, salvo que se dé alguna de las excepciones legales.
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