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A taxpayer inquired whether they must declare income for having granted a life interest in a right of habitation to a third party free of charge. The Directorate General of Taxes (DGT) ruled that, although there are no real estate capital yields due to the gratuitous nature of the arrangement, there remains an obligation to impute real estate income.
Cuestión planteada Rendimiento a imputar por el consultante en su declaración del IRPF.
La constitución de un derecho de habitación es la cesión de un inmueble mediante un derecho real. Si se acredita que la cesión es gratuita, el propietario no obtiene rendimientos del capital inmobiliario, pero debe realizar la imputación de rentas inmobiliarias del artículo 85.1 de la Ley del IRPF al tratarse de un inmueble urbano no afecto a actividad económica.
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