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V1674-25 16 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

No imputation of property rental income where right of residence is full

A taxpayer asks whether rental income from a inherited property must be imputed where a sibling with disability has a full right of residence. The DGT states that if the right of residence fully covers the user's needs, no imputation is required.

The question raised

Income to be imputed by the taxpayer in their Personal Income Tax return.

The DGT's ruling

If the right of habitation is partial, the co-owners who do not reside in the dwelling must impute real estate income for their share of ownership, excluding the occupied portion. However, if the right of habitation is total because the needs of the occupant and their family so require, no real estate imputation is applicable by the other siblings.

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