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A query was raised regarding whether rental income between co-owners should be distributed according to their ownership percentage or if it can be assigned to a third party. The Directorate General for Taxes (DGT) ruled that the attribution of income must follow the legal ownership of the assets.
Cuestión planteada Obligación de efectuar el reparto de las rentas obtenidas por el arrendamiento a cada copropietario, en función de su porcentaje de titularidad. Posibilidad de que la consultante y su hermano renuncien a las rentas obtenidas por el arrendamiento en favor de su madre.
Los rendimientos del capital se atribuyen a los titulares de los elementos patrimoniales según las normas de titularidad jurídica aplicables. En el caso de arrendamientos, la renta se atribuye según el porcentaje de propiedad de cada copropietario, independientemente de que los titulares cedan gratuitamente el importe obtenido a un tercero o a otro de ellos.
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