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V1171-22 26 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas inmobiliarias

Imputed real estate income must be declared for full ownership of a property acquired through inheritance

A taxpayer inquired whether they must impute real estate income for a 50% share of a property following their mother's death. The DGT ruled that income must be imputed based on the ownership acquired from the date of death.

The question raised

Whether real estate income must be imputed for the period in 2021 during which they hold 50% of the full ownership.

The DGT's ruling

As it is an urban property not used for economic activities or as a primary residence, the imputation of real estate income must be applied. The taxpayer must impute income for 50% of the full ownership from the moment of death. If the inheritance were pending, the imputation would be carried out through the income attribution regime due to their status as an heir.

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