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A query was raised regarding which party should be taxed on rental income from properties where the taxpayer holds the usufruct and their children hold the bare ownership. The DGT ruled that the income belongs to the usufructuary, as they are the holder of the right from which the income derives.
Cuestión planteada A quién corresponde imputar los rendimientos derivados de los inmuebles.
Los rendimientos del capital inmobiliario se atribuyen a los contribuyentes que sean titulares de los elementos patrimoniales o derechos de los que provengan, según las normas de titularidad jurídica. El usufructuario tiene derecho a percibir todos los frutos civiles de los bienes usufructuados. Por tanto, los rendimientos derivados del arrendamiento de inmuebles corresponden al usufructuario, quien es el único titular de dicho derecho.
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