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A bare owner inquired whether rental income belongs to them or to the usufructuary who is not exercising their right. The DGT ruled that, under the Civil Code, civil fruits belong to the usufructuary.
Cuestión planteada Calificación de las rentas derivadas del arrendamiento.
Si el arrendamiento no constituye una actividad económica, los rendimientos se consideran rendimientos del capital inmobiliario. Según el Código Civil, el usufructuario tiene derecho a percibir los frutos civiles de los bienes usufructuados. Por tanto, las rentas derivadas del arrendamiento deben imputarse al usufructuario del inmueble.
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