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A daughter and her mother, co-owners each with 50% share in properties, sought to allocate rental profits in a 1% to 99% ratio. The DGT states that, as no economic activity exists, rental income must be allocated according to legal ownership.
Cuestión planteada Se cuestiona "si es o no correcta esta diferencia entre el porcentaje de participación y el de atribución de beneficios".
Los rendimientos del capital inmobiliario se atribuyen a los contribuyentes que sean titulares de los elementos patrimoniales según las normas de titularidad jurídica aplicables. En este caso, al ser copropietarias de los inmuebles, los rendimientos se atribuyen en función de su titularidad, que corresponde al 50% a cada una. Esto se aplica con independencia de los acuerdos privados sobre la gestión de gastos o la cesión de beneficios entre las partes.
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