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A query is made as to whether an individual must report imputed real estate income due to their ownership interest in a property where their mother resides. The DGT responds that, as it is not their primary residence, they must perform the imputation of income based on the cadastral value.
Question posed: It is asked whether the petitioner must report the imputation of real estate income in their personal income tax return due to their ownership interest.
Ownership of full title to a portion of a property that does not constitute the taxpayer's primary residence obligates the imputation of real estate income. This imputation is carried out by applying the corresponding percentage to the cadastral value of the property, as regulated in Article 85 of the Personal Income Tax Law. The fact that the use of the interest is granted free of charge does not exempt the taxpayer from this imputation obligation.
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