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A usufructuary of a property asks to whom imputed real estate income is attributed and whether they are obliged to file a tax return. The DGT responds that the income belongs to the usufructuary and that the obligation to file depends on whether their total income exceeds the limits established by law.
Cuestión planteada Solicita saber a quién deben atribuirse las rentas de la imputación de rentas inmobiliarias a efectos del Impuesto sobre la Renta de las Personas Físicas y si tiene obligación de presentar declaración.
Las rentas del capital se atribuyen a los titulares de los bienes según las normas de titularidad jurídica. En el caso de derechos reales de disfrute, la renta imputada corresponde al titular del derecho de usufructo. No habrá imputación si la vivienda es la residencia habitual del usufructuario. La obligación de presentar la declaración dependerá de si el contribuyente supera los límites de rentas previstos en el artículo 96 de la LIRPF.
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