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V1409-25 24 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Rental income must be imputed for jointly owned property

A person asks whether rental income must be charged for a property in which they own 50% and their ex-spouse uses as their primary residence. The DGT responds that, due to the absence of a judicial assignment of usage rights, the owner must impute rental income for their share.

The question raised

Request to determine whether it is appropriate to impute real estate income for said dwelling for the purposes of Personal Income Tax.

The DGT's ruling

The imputation of real estate income for the family home, the use of which is attributed to the former partner or children under Article 96 of the Civil Code, is not applicable, even if it is not the habitual residence of the other parent. However, if there is no attribution of the right of use by judicial decision and the ex-spouse resides in it, the owner must impute real estate income for the portion of which they are the holder.

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