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V2317-24 8 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Ownership of real estate income can be proven by any legally valid means of evidence

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.

The question raised

A request is made to determine whether said letter from the registered owner is valid for proceeding with the aforementioned attribution of income.

The DGT's ruling

Returns on capital are attributed to the owners of the assets in accordance with the applicable rules of legal ownership and the evidence provided or discovered by the Administration. The accreditation of ownership is a question of fact that may be established by any means of proof valid under the law. The assessment of such evidence is the responsibility of the management bodies of the AEAT inspection.

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