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A query was raised regarding who should be taxed for the real estate income of a flat where the applicant is the bare owner and her parents are the usufructuaries. The DGT ruled that the income must be imputed to the usufructuary, unless the property serves as their primary residence.
Question posed: Imputation of real estate income in the Personal Income Tax.
Real estate income is imputed to the owners of the assets according to the rules of legal ownership. When real rights of enjoyment exist, the computable income is attributed to the holder of the usufruct right. However, no income imputation is applicable if the property constitutes the habitual residence.
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