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V3013-17 20 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

No imputation of imputed real estate income for family homes used by ex-spouse and children

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.

The question raised

Whether, as the owner of said property, they are required to perform the imputation of real estate income under Article 85 of the LIRPF, despite being unable to use it.

The DGT's ruling

The imputation of real estate income provided for in Article 85 of the LIRPF is not applicable to the family home, the use of which is attributed to the former spouse and, where applicable, to the children staying with them. This applies even if the home does not constitute the habitual residence of the other parent. The taxpayer is not required to impute real estate income for their undivided share of the property.

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