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A bare owner asks to whom the rental income from a lease authorised by the usufructuary should be attributed. The DGT rules that income from real estate capital belongs to the usufructuary.
Cuestión planteada A quién se deben atribuir las rentas obtenidas en el IRPF.
Los rendimientos del capital se atribuyen a los titulares de los bienes según las normas de titularidad jurídica. Según el Código Civil, el usufructuario tiene derecho a percibir todos los frutos civiles de los bienes usufructuados. Por tanto, la atribución y tributación de los rendimientos de capital inmobiliario corresponde al usufructuario.
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