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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

Obligation of the taxpayer to impute real estate income.

The DGT's ruling

The owner of urban real estate must impute an income equivalent to 2 percent of its cadastral value, or 1.1 percent if the value has been recently revised. This obligation exists provided that the property is not the owner's habitual residence, is not assigned to economic activities, and does not generate returns on capital.

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