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V1784-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rental income must be attributed to the property owner, not to the person using their details

A daughter asks whether she must declare income from a tourist rental of a property owned by her mother, after having used her mother's details to register on a platform. The DGT rules that the income belongs to the property owner.

The question raised

A request to determine who must declare the income from leasing in the Personal Income Tax.

The DGT's ruling

Income from the leasing of real estate constitutes income from real estate capital. Such income is attributed to the taxpayers who are the owners of the assets or property from which it derives, in accordance with the rules of legal ownership. In this case, the income corresponds to the mother as she is the owner of the dwelling.

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