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A query was raised regarding whether rental income could be distributed unequally among three siblings based on the months of use. The DGT ruled that income must be attributed according to the legal ownership held by each proprietor.
Cuestión planteada Solicitan saber si puede atribuirse a un hermano cuatro meses de hipotéticos rendimientos del arrendamiento, a un segundo hermano otros cuatro meses por el mismo concepto, y a un tercer hermano imputarle rentas inmobiliarias por cuatro meses que estaría vacío el inmueble a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos del capital inmobiliario se atribuyen a los titulares de los bienes según las normas de titularidad jurídica aplicables. La atribución debe realizarse en proporción a la cuota de participación de cada propietario, independientemente de si uno de ellos decide ceder el importe o destinarlo a otra finalidad.
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