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V1048-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rental income from a private property must be taxed to the legal owner

A taxpayer asks whether rental income from an inherited property should be taxed to both spouses or only to the owner, given their marital regime. The DGT responds that rental income must be attributed to the legal owner of the property.

The question raised

Whether the husband of the applicant or both must pay tax in its entirety on the income obtained from the aforementioned rental, given that they are married under the community property regime.

The DGT's ruling

Income is understood to be obtained according to its origin or source, regardless of the matrimonial property regime. Returns on capital are attributed to the owners of the assets according to the applicable rules of legal ownership. In this case, as the property is the separate property of the husband by inheritance, the real estate income must be imputed entirely to him.

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