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A woman inquired whether she should impute real estate income for her 50% share of a second home, the use of which was allocated to her ex-husband via a regulatory agreement. The DGT ruled that, as the property is at the disposal of the ex-spouse, the owner is not required to impute any income.
Cuestión planteada Imputación de rentas inmobiliarias respecto a los dos esposos, en cuanto a la segunda vivienda se refiere.
No procede la imputación de rentas inmobiliarias prevista en el artículo 85 de la LIRPF por una vivienda cuyo uso se ha atribuido por convenio regulador aprobado por sentencia judicial al ex cónyuge. Esto es aplicable aunque dicha vivienda no constituya la vivienda habitual del otro progenitor. En este caso, al estar el inmueble a disposición del esposo, la consultante no debe imputar renta por su mitad indivisa.
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