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A query was raised regarding whether a spouse must impute rental income for their share of a property they co-own but do not reside in. The DGT ruled that they must impute income according to their percentage of ownership, as it does not constitute their habitual residence.
Cuestión planteada Solicita saber si el cónyuge que no vive en la vivienda propiedad de ambos debe imputarse rentas inmobiliarias a efectos del Impuesto sobre la Renta de las Personas Físicas por el porcentaje de titularidad de la vivienda en la que no vive.
El cónyuge que no reside en la vivienda de propiedad común debe efectuar la imputación de rentas inmobiliarias establecida en el artículo 85 de la Ley del IRPF. Esta imputación se realiza en el porcentaje correspondiente a su participación en la titularidad, ya que la vivienda no constituye su vivienda habitual. La posible cesión gratuita de la parte indivisa al otro cónyuge no impide la aplicación de esta imputación de rentas.
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