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A query was raised regarding who is liable for tax on the rental of a flat where the parents hold the bare ownership and the daughter holds the usufruct. The DGT ruled that the income belongs to the usufructuary.
Cuestión planteada Solicita conocer quién debe tributar en el Impuesto sobre la Renta de las Personas Físicas por los rendimientos que se obtengan del arrendamiento del piso propiedad de los padres con usufructo en favor de su hija.
Los rendimientos del arrendamiento de inmuebles son rendimientos del capital inmobiliario. Según las reglas de individualización de rentas y la legislación civil, los frutos civiles de los bienes usufructuados pertenecen al usufructuario. Por tanto, la renta se atribuye a quien ostenta el usufructo en su porcentaje de participación.
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