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V2282-17 8 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de renta inmobiliaria

Imputed real estate income must be declared for a non-primary residence even if a spouse resides there

A taxpayer inquired whether they must declare imputed real estate income for a property where their spouse resides for work purposes. The Directorate General for Taxes (DGT) ruled that the imputation is required as the property does not constitute the taxpayer's primary residence.

The question raised

Imputation of real estate income for the dwelling in which the spouse resides.

The DGT's ruling

Pursuant to Article 85.1 of Law 35/2006, the owner must impute real estate income for urban real estate properties that do not constitute their habitual residence. The fact that the spouse resides in said dwelling does not exempt the obligation to impute income.

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