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A co-owner inquires about how to declare rental income from inherited properties and the imputation of income from unrented dwellings. The DGT rules that rental income is attributed according to legal ownership, with fruits accruing to the usufructuary, and that unrented dwellings generate imputed income proportional to ownership.
Question raised: Whether there is an obligation to include these properties in the tax return.
Income from real estate capital is attributed to the owners according to the rules of legal ownership. The usufructuary is entitled to receive the fruits, therefore the rental income corresponds to them and not to the bare owners. For unrented properties, the income established in Article 85 of the LIRPF must be imputed proportionally to each owner's share. In the event of a judicial dispute regarding the amount or the right to the income, the unpaid amounts shall be imputed to the tax year in which the resolution becomes final.
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