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V1594-19 27 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

No imputation of imputed real estate income for the right of use of the family home

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.

The question raised

Whether the criterion of the Directorate General of Taxes regarding the impropriety of the imputation of real estate income with respect to the property whose use is attributed to one of the spouses can be extended to this case.

The DGT's ruling

The imputation of real estate income provided for in Article 85 of the Personal Income Tax Law is not applicable when a right of use of the family home is attributed to the former spouse and the children. The same circumstances apply as in previous rulings where the property does not constitute the habitual residence of the other parent.

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