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A taxpayer inquired about how to attribute rental income from a property acquired before marriage but amortised using community property funds. The Directorate General for Taxes (DGT) ruled that income is attributed according to the legal ownership of the asset, which in this instance is proportional to each party's contributions.
Question posed: Attribution of income derived from leasing
Income from real estate capital is attributed to the owners of the assets according to the rules of legal ownership. In the case of a family home acquired before marriage and amortized with community property funds, ownership corresponds to the spouse and the community property regime in proportion to their contributions. The consultant's share includes contributions made prior to marriage and those following the change of residence, whereas the community property regime retains the share for payments made from the marriage until the change of residence.
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