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V1026-22 6 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas inmobiliarias

Spouse not residing in the common home must impute imputed rental income for their share of ownership

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.

The question raised

It is requested to know whether the spouse who does not live in the dwelling owned by both must impute real estate income for Personal Income Tax purposes based on the ownership percentage of the dwelling in which they do not reside.

The DGT's ruling

The spouse who does not reside in the jointly owned dwelling must carry out the imputation of real estate income established in Article 85 of the Personal Income Tax Law. This imputation is carried out in the percentage corresponding to their ownership interest, as the dwelling does not constitute their habitual residence. The possible free transfer of the undivided share to the other spouse does not prevent the application of this imputation of income.

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