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A query was raised regarding how rental income from five industrial warehouses should be attributed between a father and his five children, given their varying ownership structures. The Directorate General for Taxes (DGT) ruled that income is attributed according to the legal ownership of each asset and that, in the case of usufruct, the fruits belong to the usufructuary.
Cuestión planteada Cómo deben atribuirse las rentas derivadas del arrendamiento de los citados inmuebles en el Impuesto sobre la Renta de las Personas Físicas el padre y sus cinco hijos.
Las rentas de capital inmobiliario se atribuyen a los contribuyentes según la titularidad jurídica de los bienes o derechos de los que provengan. En el caso de bienes con usufructo, los rendimientos derivados del arrendamiento y la imputación de rentas inmobiliarias corresponden al usufructuario, no al nudo propietario. Para los bienes en proindiviso, la atribución se realiza según el porcentaje de participación de cada propietario.
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