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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 declaración recae en la persona que obtenga la renta sujeta al Impuesto sobre la Renta de No Residentes o, en su caso, en los responsables solidarios. Dado que no se especifica qué tipo de renta se genera por la compra del inmueble, la obligación dependerá de quién sea el titular de dicha renta.
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