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A taxpayer with usufruct rights over a flat asks whether they must pay imputed real estate income tax when the property is occupied by their ex-spouse and children under a right of use derived from a divorce decree. The DGT rules that the tax is not applicable in this case.
Cuestión planteada Si el criterio de la Dirección General de Tributos sobre improcedencia de la imputación de rentas inmobiliarias respecto a la vivienda cuyo uso se atribuye a uno de los cónyuges puede hacerse extensible a este supuesto.
No procede la imputación de rentas inmobiliarias prevista en el artículo 85 de la Ley del IRPF cuando existe un derecho de uso de la vivienda familiar atribuido al excónyuge y a los hijos. Se aplican las mismas circunstancias que en consultas anteriores donde la vivienda no constituye la vivienda habitual del otro progenitor.
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