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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.
Cuestión planteada Solicita conocer si procede imputar rentas inmobiliarias por dicha vivienda a efectos del Impuesto sobre la Renta de las Personas Físicas.
No procede la imputación de rentas inmobiliarias por la vivienda familiar cuyo uso se atribuye al expareja o hijos por el artículo 96 del Código Civil, aunque no sea la vivienda habitual del otro progenitor. No obstante, si no existe una atribución del derecho de uso por decisión judicial y el exconyuge reside en ella, la propietaria debe imputar rentas inmobiliarias por la parte de la que es titular.
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