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A query was raised regarding whether rental income and expenses should be attributed to the bare owner (the daughter) or the usufructuary (the mother) in a property rental scenario. The Directorate General for Taxes (DGT) ruled that income belongs to the usufructuary, and deductible expenses are those assumed by the usufructuary that are necessary to generate said income.
Cuestión planteada A quien corresponde la imputación de los gastos de la vivienda arrendada a efectos de la determinación del rendimiento neto.
Los rendimientos del capital inmobiliario se atribuyen al titular de los elementos patrimoniales según las normas de titularidad jurídica. El usufructuario tiene derecho a percibir los frutos de los bienes usufructuados. Respecto a los gastos, serán deducibles aquellos que sean necesarios para la obtención de los rendimientos y que sean asumidos por la usufructuaria, conforme a lo dispuesto en el título constitutivo del usufructo o en el Código Civil.
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