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A taxpayer asks whether she must declare income for the free use of two dwellings of which she is a co-owner alongside her mother and brother. The DGT responds that, as it is a free transfer of urban real estate that does not generate capital yields, the income established in Article 85 of the LIRPF must be imputed.
Question posed: Whether the imputation of real estate income is applicable for the two dwellings that do not constitute the habitual residence of the inquirer.
If the transfer of ownership of the real estate is free of charge, no real estate capital yields are generated, but the imputation of real estate income is applicable. The inquirer must impute the proportional part of the income calculated according to Article 85 of the LIRPF for the two dwellings that are not her habitual residence. The gratuitous nature of the transfer must be proven by the taxpayer.
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