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A taxpayer inquired whether they must impute real estate income for a property of which they are the bare owner, but where life interest and enjoyment belong to another person. The Directorate General for Taxes (DGT) ruled that there is no obligation to impute such income.
Cuestión planteada Si tiene la obligación de imputar una renta inmobiliaria por dicho inmueble.
Según el artículo 85.2 de la LIRPF, cuando existen derechos reales de disfrute, la renta computable corresponde al titular de dicho derecho. En el caso de nuda propiedad con un derecho de uso y disfrute vitalicio a favor de un tercero, la renta debe imputarse al titular del derecho real y no al nudo propietario.
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