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A query was raised regarding whether the acquirer of the bare ownership of a property must impute real estate income under Article 85 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that, in cases of split ownership, the income belongs to the holder of the real right of enjoyment.
Cuestión planteada Si debe imputarse rentas inmobiliarias por dicho inmueble por aplicación del artículo 85 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Cuando el dominio de un inmueble se encuentre desmembrado entre el usufructo y la nuda propiedad, la renta imputable corresponde al titular del derecho real de disfrute. Por tanto, el nudo propietario no tiene que imputar renta inmobiliaria por el inmueble si se cumplen los requisitos del artículo 85 de la LIRPF.
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