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A person owning 50% and enjoying usufruct of the other 50% of their habitual residence asks whether rental income must be imputed. The DGT confirms that the habitual residence is excluded from such imputation.
Cuestión planteada Habiendo enviudado hace 18 años, pregunta sobre la imputación de rentas inmobiliarias respecto a la referida vivienda.
No procede realizar la imputación de rentas inmobiliarias respecto a la vivienda habitual del consultante. Según el artículo 85 de la Ley 35/2006, la imputación de rentas se aplica a bienes inmuebles urbanos, excluyendo expresamente la vivienda habitual. En el caso de usufructo universal, la atribución de rentas inmobiliarias corresponde al usufructuario.
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