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A query was raised regarding whether rental yields and imputed real estate income should be attributed to the bare owner or the usufructuary. The DGT ruled that both concepts must be attributed to the usufructuary.
Cuestión planteada Solicita saber a quién, nudos propietarios o usufructuarios, deben atribuirse las rentas tanto del alquiler como de la imputación de rentas inmobiliarias a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos del capital inmobiliario derivados del arrendamiento se atribuyen a los usufructuarios, ya que según el Código Civil tienen derecho a percibir los frutos civiles de los bienes usufructuados. Asimismo, la imputación de rentas inmobiliarias debe imputarse al titular del derecho real de disfrute, siendo en este caso el usufructuario.
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