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A married couple agrees that the wife will use the family home in exchange for a monthly payment to the ex-husband. The DGT determines that the payer cannot deduct this amount and the recipient must declare it as income from real estate capital.
Cuestión planteada Un matrimonio adquirió en régimen de separación de bienes su vivienda familiar (50% cada uno). Según convenio regulador se acuerda la custodia compartida de la hija menor de edad, y se le atribuye a la esposa el uso de la vivienda familiar hasta que ambos vendan la vivienda dentro de 7 años. Como compensación, la mujer paga a su excónyuge una cantidad mensual durante ese período de tiempo. Incidencia en la declaración de IRPF del pagador y del perceptor, del pago de dicha cantidad mensual.
El pago por la cesión del uso de la vivienda no es una pensión compensatoria, por lo que el pagador no puede aplicar la reducción del artículo 55 de la LIRPF. Para el perceptor, la cantidad recibida se califica como rendimiento del capital inmobiliario según los artículos 21 y 22 de la LIRPF. Estos rendimientos derivan de la cesión de derechos de uso o disfrute sobre bienes inmuebles.
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