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A father seeks clarification on how rental income from a property should be attributed after donating 50% of his ownership to his son. The Directorate General for Taxes (DGT) rules that income must be distributed according to the legal ownership held by each owner.
Question posed: A request to determine to whom the rental income should be attributed, following the donation, for Personal Income Tax purposes.
Income from real estate capital is attributed to taxpayers who are holders of the assets according to the applicable legal ownership rules. In this case, rental income and the imputation of real estate income are attributed to the owners in proportion to their share of ownership. Therefore, if the property is shared at 50%, the income is divided equally among the holders.
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