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A query is made regarding who is liable for taxation on rental income and the imputed rental income of a dwelling where the daughters hold the bare ownership and the mother holds the usufruct. The DGT responds that both concepts must be attributed to the usufructuary.
Question raised: Taxation of the transaction under Personal Income Tax.
Income from real estate capital derived from leasing is attributed to the usufructuary, as they have the right to receive the civil fruits of the usufructuary assets. Likewise, the imputed income for the ownership of urban real estate must be imputed to the holder of the real right of usufruct. Therefore, the mother, as the usufructuary, is the taxable person for both concepts.
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