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V0848-19 23 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Imputation of real estate income is the responsibility of the usufructuary

A query was raised regarding who is responsible for imputing real estate income for properties where the bare ownership has passed to the children, but the parents retain the usufruct. The DGT ruled that the imputation belongs to the parents, as they are the holders of the real right of usufruct.

The question raised

It is asked to whom the imputation of real estate income corresponds.

The DGT's ruling

Pursuant to Article 85.2 of Law 35/2006, real estate income is imputed to the owners of the real property. Where real rights of enjoyment exist, the computable income shall be that which would correspond to the owner. Therefore, in the case of a usufruct, the imputation applies to the holders of said real right.

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