Skip to content
Back to index
V1755-14 4 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Income from a leased premises is attributed entirely to the sole owner of the asset

A query was raised regarding how income from a leased premises should be individualised when the owner is married under the community property regime, but the asset is private property. The DGT ruled that income is attributed according to the legal ownership of the property.

The question raised

Cuestión planteada Individualización de las rentas derivadas del arrendamiento.

The DGT's ruling

Los rendimientos del capital inmobiliario se atribuyen a los contribuyentes que sean titulares de los elementos patrimoniales de los que provengan. En este caso, al ser el local un bien privativo del consultante, los rendimientos del arrendamiento deben atribuirse íntegramente a él según su titularidad jurídica.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact