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V1629-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

No imputed real estate income for the portion of the family home used by ex-partner and children

A parent enquires whether they must impute real estate income for their 50% share of a property that, following a court ruling, is used by their ex-partner and daughter. The DGT rules that such imputation is not applicable.

The question raised

Whether, as the owner of said home, the individual is entitled to 50% of the imputation of real estate income under Article 85 of the LIRPF.

The DGT's ruling

The imputation of real estate income under Article 85 of the LIRPF is not applicable to the family home, the use of which is attributed to the former partner and, where applicable, to the children. This applies even if the home does not constitute the habitual residence of the other parent. Therefore, no income shall be imputed for the undivided share of the home in which the former partner and the children reside.

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