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An owner asks how to declare in the Personal Income Tax (IRPF) the home which, following a separation without a matrimonial bond, was judicially assigned for the use of their former partner and children. The DGT responds that the imputation of real estate income is not applicable in this case.
Question raised: Requests to know how to declare the aforementioned home in the Personal Income Tax.
The imputation of real estate income provided for in Article 85 of the LIRPF is not applicable to the family home whose use is attributed to the former partner and the children. This criterion applies even if no matrimonial bond exists between the parties. The decision is based on the indefinite legal nature of the right of use of the family home.
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