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A taxpayer inquired whether they must impute real estate income for their share of a property in Portugal, the use and enjoyment of which has been assigned to the mother of their children by court order. The DGT ruled that such imputation is not applicable.
Cuestión planteada Si como titular de dicha vivienda, le corresponde el 50% de la imputación de rentas inmobiliarias del artículo 85 de la LIRPF.
No procede la imputación de rentas inmobiliarias del artículo 85 de la LIRPF por la vivienda familiar cuyo uso se atribuye al ex-cónyuge y a los hijos en cuya compañía queden. Esto se aplica aunque la vivienda no constituya la vivienda habitual del otro progenitor. Por tanto, no hay que imputar renta por la mitad indivisa de dicha vivienda.
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