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V0912-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Imputation of property rental income to holders of beneficial rights

A legatee entitled to 10% of the sale value of a property asks whether rental income should be imputed to them or to those with use and enjoyment. The DGT states that rental income is attributable to holders of beneficial rights.

The question raised

"Whether the imputation of income generated by this dwelling must be attributed to all legatees, according to their corresponding ownership percentage, or solely to the legatees who have been designated as the only persons entitled to the use and enjoyment of the dwelling".

The DGT's ruling

The imputation of real estate income corresponds to the owners of the assets or the holders of real rights of enjoyment. In this case, as there are legatees with the right to freely use and enjoy the dwelling, the computable income is attributed to the latter. Therefore, someone who only holds a right to the sale value must not perform the imputation of real estate income.

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