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V1379-20 12 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Bare owners are not required to impute imputed real estate income if a third party holds a real right of enjoyment

A taxpayer who holds bare ownership of 25% of a property, the use and enjoyment of which belongs to their mother, inquired whether they must impute real estate income. The DGT ruled that there is no obligation to do so.

The question raised

Cuestión planteada Si tiene la obligación de imputar una renta inmobiliaria por dicho inmueble.

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