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V1538-19 24 June 2019 · 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 the usufruct of a property that is not one's own habitual residence

A taxpayer asks whether they must impute real estate income after inheriting a 16.66% usufruct of the property where their mother resides. The DGT rules that such imputation is required.

The question raised

Obligation of the taxpayer to impute real estate income.

The DGT's ruling

The holder of a real right of usufruct must impute the real estate income corresponding to their share of the right. In this case, as it is neither the usufructuary's habitual residence nor does it generate returns on capital, the percentage based on the cadastral value must be applied according to Article 85 of the Personal Income Tax Law.

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