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V1929-17 19 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

No imputation of imputed real estate income for family homes used by ex-spouse and children

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.

The question raised

Whether, as the owner of said home, the individual is entitled to 50% of the imputation of real estate income under Article 85 of the LIRPF.

The DGT's ruling

The imputation of real estate income under Article 85 of the Personal Income Tax Law (LIRPF) is not applicable to the family home, the use of which is attributed to the former spouse and the children staying with them. This applies even if the home does not constitute the habitual residence of the other parent. Therefore, no income shall be imputed for the undivided half of said home.

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