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V1640-22 8 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

No imputed real estate income for portion of second home allocated to ex-spouse

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.

The question raised

Imputation of real estate income regarding the two spouses, as it pertains to the second home.

The DGT's ruling

The imputation of real estate income provided for in Article 85 of the Personal Income Tax Law (LIRPF) is not applicable to a dwelling whose use has been attributed to the former spouse by virtue of a regulatory agreement approved by judicial sentence. This applies even if said dwelling does not constitute the habitual residence of the other parent. In this case, as the property is at the disposal of the husband, the taxpayer must not impute income for her undivided share.

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