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V1284-25 10 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rentability of real estate attributed by legal ownership (50% per co-owner)

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.

The question raised

It is questioned "whether or not this difference between the percentage of participation and the percentage of attribution of benefits is correct".

The DGT's ruling

Income from real estate capital is attributed to taxpayers who are owners of the assets according to the applicable legal ownership rules. In this case, as they are co-owners of the properties, the income is attributed based on their ownership, which corresponds to 50% to each. This applies regardless of private agreements regarding the management of expenses or the assignment of benefits between the parties.

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