Doctrine by topic · DGT Observatory

Right of Use: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 26 rulings · 2015–2025

Current position

The imputation of real estate income is not applicable for the use of the family home attributed to the ex-spouse or children under Article 96 of the Civil Code, even if it is not the habitual residence of the other parent. However, if there is no judicial attribution of the right of use and the ex-spouse resides in it, the owner must impute real estate income for their share of ownership. In the corporate sphere, subsidies in kind are included in the tax base at their fair value.

The DGT's position remains constant regarding the non-imputation of income for the attribution of the right of use of the family home following separation. The evolution shows a specialization in the nature of the right, distinguishing between administrative concessions and real rights, and specifying the need for a judicial decision to avoid the imputation of income in cases of cohabitation by ex-spouses.

Turning points

  1. V2193-18

    Establishes that the right of use derived from an administrative concession is not a real right of enjoyment and does not generate the imputation of real estate income.

Analysis based on 24 of 26 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1409-25 24 Jul 2025

Rental income must be imputed for jointly owned property

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasvivienda familiarderecho de usocopropiedadvalor catastral LIRPF — Ley 35/2006 del IRPF art. 85.1Código Civil
Affects CompanyExpat · Non-residentIndividual
V1514-24 20 Jun 2024

Sale of a parking space right of use generates a capital gain or loss

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesderecho de usovalor de adquisiciónvalor de transmisióncesión de derecho LIRPF — Ley 35/2006 del IRPF art. 33LIRPF — Ley 35/2006 del IRPF art. 34.1
Affects CompanyExpat · Non-residentIndividual
V1837-21 10 Jun 2021

Concession of a communal asset to a company is subject to VAT

SG de Impuestos sobre el Consumo
concesión demanialderecho de usobien demanialactividad empresarialdeducción LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0719-17 21 Mar 2017

Use of family home deemed capital gain

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialderecho de usovivienda familiarderechos realesrendimientos LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1
Affects CompanyExpat · Non-residentIndividual
V3909-15 4 Dec 2015

Intangible asset transfer tax reduction inapplicable to service provision contracts

SG de Impuestos sobre las Personas Jurídicas
reducción por cesión de intangiblesknow-howasistencia técnicaprestación de serviciosderecho de uso LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 23LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 31.1.b
Affects CompanyExpat · Non-residentIndividual

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