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The taxpayer asks whether they must report imputed real estate income for a property they cannot use due to a court ruling granting use and enjoyment to their ex-spouse and minor child. The DGT rules that such imputation of income is not applicable.
Cuestión planteada Si como titular de dicha vivienda, le corresponde realizar imputación de rentas inmobiliarias del artículo 85 de la LIRPF, a pesar de no poder utilizarla.
No procede la imputación de rentas inmobiliarias prevista en el artículo 85 de la LIRPF por la vivienda familiar cuyo uso se atribuye al ex-cónyuge y, en su caso, a los hijos en cuya compañía queden. Esto es aplicable aunque la vivienda no constituya la vivienda habitual del otro progenitor. El consultante no tiene que imputar renta inmobiliaria por su mitad indivisa de la vivienda.
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