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A non-resident couple acquires property with one holding bare ownership and the other holding usufruct. Hacienda states that the declaration obligation lies with the party receiving the income or with jointly liable parties.
Cuestión planteada Se plantea cuál de los cónyuges (el usufructuario, el nudo propietario o ambos) debe presentar la correspondiente declaración del Impuesto sobre la Renta de No Residentes a través de los modelos válidamente aprobados.
La obligación de presentar la autoliquidación recae en el contribuyente que obtenga rentas sujetas al impuesto sin mediación de establecimiento permanente. En el caso de que se generen rentas por el inmueble, la obligación de declarar recaerá en la persona que haya obtenido dicha renta. También podrán efectuar la autoliquidación los responsables solidarios definidos en la normativa.
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