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V1935-25 15 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta imputada

Rental income must be charged for non-residential shared property share

Two brothers own 50% each of three properties, each residing in one as their habitual home. The DGT confirms that rental income must be charged for the share of property occupied by the other brother.

The question raised

Request to determine whether they must impute real estate income in the Personal Income Tax for the percentage of the dwelling of which they are not respectively owners, given that said properties are the respective habitual residences for both siblings.

The DGT's ruling

Each sibling must carry out the imputation of real estate income established in Article 85 of the Personal Income Tax Law regarding their ownership interest in the property that does not constitute their habitual residence. This criterion applies when the legal requirements are met, as there is no real right of enjoyment over the undivided share that each sibling cedes to the other.

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