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A query was raised regarding whether a letter from the registered owner is valid to prove ownership of commercial premises and to attribute income for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) indicates that ownership is determined according to the rules of legal title and the evidence provided or discovered by the Administration.
Cuestión planteada Solicita conocer si es válida dicha carta del titular registral para proceder a la citada atribución de rentas.
Los rendimientos del capital se atribuyen a los titulares de los bienes según las normas de titularidad jurídica aplicables y las pruebas aportadas o descubiertas por la Administración. La acreditación de la titularidad es una cuestión de hecho que puede realizarse por cualquier medio de prueba válido en derecho. La valoración de dichas pruebas corresponde a los órganos de gestión de inspección de la AEAT.
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