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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.
Question posed: The taxpayer requests to know whether she must impute real estate income for said dwelling in the Personal Income Tax.
Where real rights of enjoyment exist, the imputed income corresponds to the holder of the real right of usufruct. In this case, the computable income corresponds to the usufructuary and not to the bare owner. Therefore, the heir is not required to impute real estate income for said property, unless one of the legal exceptions applies.
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