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A co-owner inquired whether they must impute income for a property provided free of charge to their partner and child. The DGT stated that, if the free nature of the arrangement is proven, there are no returns on real estate capital, but there is an obligation to impute income based on the cadastral value.
Cuestión planteada Si debe imputar rentas inmobiliarias en el IRPF por la vivienda en la que residen su pareja y su hijo.
Si se prueba que la cesión del inmueble es gratuita, los propietarios no obtienen rendimientos del capital inmobiliario. No obstante, al ser un inmueble urbano que no genera rendimientos del capital, deben efectuar la imputación de rentas inmobiliaria establecida en el artículo 85 de la LIRPF. La gratuidad debe ser acreditada por el contribuyente mediante medios de prueba admitidos en Derecho.
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