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V0951-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta inmobiliaria

Imputed real estate income must be declared for ownership of an undivided share in a non-primary residence

A taxpayer inquired whether they must impute real estate income for their share of a property where their mother resides. The DGT ruled that income must be imputed based on their ownership percentage, as the property is not their primary residence and does not generate capital income.

The question raised

Cuestión planteada Obligación del consultante de imputar una renta inmobiliaria.

The DGT's ruling

El titular de un inmueble urbano debe imputar una renta equivalente al 2 por ciento de su valor catastral, o al 1,1 por ciento si el valor ha sido revisado recientemente. Esta obligación existe siempre que el inmueble no sea la vivienda habitual del titular ni esté afecto a actividades económicas o sea generador de rendimientos del capital.

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