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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.
Cuestión planteada Si tiene que imputar rentas inmobiliarias por el tiempo que en 2021 tiene el pleno dominio del 50%.
Al ser un inmueble urbano no afecto a actividades económicas ni vivienda habitual, se debe aplicar la imputación de rentas inmobiliaria. El consultante debe imputarse rentas por el 50% del pleno dominio desde el momento del fallecimiento. Si la herencia estuviera yacente, la imputación se realizaría mediante el régimen de atribución de rentas por su condición de heredero.
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