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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

Obligation of the taxpayer to impute real estate income.

The DGT's ruling

The taxpayer must impute real estate income for their undivided 19.71 percent share of the dwelling. This is because said property does not constitute their habitual residence nor does it generate returns on capital.

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