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V1427-18 29 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Imputed real estate income must be declared for an undivided share in a property that is not a primary residence

A taxpayer inquired whether they must impute real estate income for a share of an inherited property in which they do not reside. The DGT ruled that they must do so based on their percentage of ownership.

The question raised

Cuestión planteada Obligación del consultante de imputar renta inmobiliaria.

The DGT's ruling

El consultante debe imputar renta inmobiliaria por su 19,71 por ciento indiviso de la vivienda. Esto se debe a que dicho inmueble no constituye su vivienda habitual ni es generador de rendimientos del capital.

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