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A Spanish tax resident asks whether she must impute immovable rental income while holding a share of bare property, with her parents retaining the usufruct. The DGT confirms no such imputation is required.
Cuestión planteada Si, en la declaración del Impuesto sobre la Renta de las Personas Físicas de la consultante procede la imputación de rentas inmobiliarias.
Según el artículo 85 de la LIRPF, cuando existen derechos reales de disfrute, la renta computable se imputa al titular de dicho derecho. En el caso de la nuda propiedad con usufructo reservado, la renta corresponde al titular del derecho real de disfrute.
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