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A taxpayer with shared custody asks whether they must impute real estate income for a property they co-own at 50% and for how many days. The DGT rules that the imputation must be carried out for the entire tax year and according to their percentage of ownership.
Question posed: Whether it is appropriate to carry out the imputation of real estate income for the dwelling of which they are a 50% owner, and what is the number of days for which said imputation is appropriate.
As it is not the habitual residence nor does it generate returns on capital, the imputation of real estate income proceeds pursuant to Article 85 of the Personal Income Tax Law (LIRPF). The imputation must be carried out for the entire tax period, as the property has been at the disposal of the owner, and not proportionally to the days of actual use. The calculation must be adjusted to the applicant's percentage of ownership.
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