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The consultant asks whether rental income from property they claim not to own—donated to their mother—should be imputed. The DGT responds that rental income imputation applies to owners of the property or holders of real enjoyment rights.
Cuestión planteada Si debe imputar rentas inmobiliarias en el Impuesto sobre la Renta de las Personas Físicas por tales inmuebles.
La imputación de rentas inmobiliarias debe realizarla los titulares de los bienes inmuebles o, en su caso, los titulares de derechos reales de disfrute sobre los mismos. El artículo 85 de la LIRPF establece que la renta imputada se determina según el valor catastral y el porcentaje aplicable según el tipo de inmueble. Si el contribuyente considera que el borrador de la declaración contiene datos erróneos, puede instar su rectificación.
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