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A woman acting as the legal representative for her husband due to judicial incapacity asks whether he must declare income for granting free use of properties. The DGT rules that, even in the absence of rent, the income must be imputed as per Article 85 of the Personal Income Tax Law (LIRPF).
Cuestión planteada Procedencia de la imputación de rentas inmobiliarias para el marido de la consultante en la operación citada a efectos del Impuesto sobre la Renta de las Personas Físicas así como la forma de cumplimentar las correspondientes obligaciones fiscales ante la Agencia Estatal de Administración Tributaria.
Si la cesión de inmuebles urbanos es gratuita y no están afectos a actividades económicas, el titular debe imputarse la renta inmobiliaria según el artículo 85 de la LIRPF. Esta renta se calcula aplicando el 2 por ciento (o el 1,1 por ciento en municipios con valoración colectiva reciente) sobre el valor catastral. La gratuidad de la cesión debe ser acreditada por el contribuyente mediante medios de prueba admitidos en Derecho.
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