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V3625-20 22 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital

Rental income from porter's lodges is attributed based on legal ownership of the property

A taxpayer inquired whether they could waive their share of rental income from a community porter's lodge to avoid tax reporting obligations. The Directorate General for Taxes (DGT) ruled that income is attributed according to the legal ownership of the assets, regardless of the final destination of the funds.

The question raised

It is asked whether, to avoid this situation, one could renounce their participation in the lease of the porter's lodge in order to remain without the obligation to file a tax return.

The DGT's ruling

Returns on capital are attributed to the holders of the assets according to the applicable rules of legal ownership. In the case of the lease of the porter's lodge, the income is attributed according to the ownership percentage of each owner, regardless of whether the amount is assigned free of charge or allocated to other purposes.

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