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A query was raised regarding to whom rental income should be attributed when the taxpayer and their spouse are usufructuaries and their son is the bare owner. The Directorate General for Taxes (DGT) ruled that such income belongs to the usufructuaries.
Cuestión planteada A quién se deben imputar los rendimientos derivados del arrendamiento en el Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos del capital inmobiliario se atribuyen a los titulares de los elementos patrimoniales según las normas de titularidad jurídica. Según el Código Civil, el usufructuario tiene derecho a percibir todos los frutos civiles de los bienes usufructuados. Por tanto, las rentas derivadas del arrendamiento se imputan a los usufructuarios del inmueble.
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