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A taxpayer inquired whether they must declare imputed real estate income for half of a property occupied by their ex-partner following a separation. The Directorate General for Taxes (DGT) ruled that they must indeed declare imputed income corresponding to their share of ownership.
Cuestión planteada Si tiene que imputar rentas inmobiliarias en el Impuesto sobre la Renta de las Personas Físicas por la mitad de su vivienda que está siendo utilizada por su expareja.
La imputación de rentas inmobiliarias no depende de la utilización efectiva del inmueble, sino de su disponibilidad a favor del titular. Al no ser la vivienda habitual del consultante y no concurrir las excepciones tasadas de la ley, debe aplicar el porcentaje sobre el valor catastral según el artículo 85 de la Ley del IRPF.
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