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V1842-17 12 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rental income and imputed real estate income attributed 50% to each spouse in community property regime

A married couple under the community property regime has enquired how to declare income from commercial premises rental and imputed real estate income if only one spouse is named in the contract. The DGT has ruled that both must declare 50% of the income and withholdings based on their legal ownership.

The question raised

How to assign the imputation of real estate income under Article 85 of the LIRPF, as well as income derived from the lease of the premises, and the withholdings in the event that both spouses file their Personal Income Tax (IRPF) returns individually.

The DGT's ruling

Income from the lease of a commercial premises must be attributed to each spouse according to their legal ownership, i.e., 50% to each. The withholdings applied by the lessee must be imputed to each spouse in equal parts. Likewise, the imputation of real estate income for the period during which the property is not leased shall be imputed at 50% to each spouse.

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