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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.
Cuestión planteada Solicita conocer si tienen que imputar renta inmobiliaria en el Impuesto sobre la Renta de las Personas Físicas por el porcentaje de la vivienda de la que no son propietarios respectivamente dado que dichos inmuebles son para los dos hermanos sus respectivas viviendas habituales.
Cada hermano debe efectuar la imputación de rentas inmobiliarias establecida en el artículo 85 de la Ley del IRPF respecto a su participación en la titularidad del inmueble que no constituye su vivienda habitual. Se aplica este criterio al cumplirse los condicionantes legales, al no existir un derecho real de disfrute sobre la parte indivisa que cada hermano cede al otro.
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