Doctrine by topic · DGT Observatory

Family Home: 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

Refined position High confidence 13 rulings · 2016–2025

Current position

The imputation of real estate income for the family home, whose use is attributed to the ex-spouse or children under Article 96 of the Civil Code, is not applicable, regardless of whether it is 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.

The DGT's position remains constant regarding the non-imputation of income when there is an attribution of use under Article 96 of the Civil Code (V1929-17, V1594-19, V1409-25). The evolution is limited to specifying that the absence of a judicial decision on attribution obliges the imputation of income if the ex-spouse resides in the property (V1409-25).

Turning points

  1. V1409-25

    Establishes that the lack of judicial attribution of the right of use obliges the owner to impute real estate income if the ex-spouse resides in the home.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
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
V1428-18 29 May 2018

Rental income from a family home is attributed based on legal ownership

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariosociedad de ganancialestitularidad jurídicavivienda familiaratribución de rentas LIRPF — Ley 35/2006 del IRPF art. 11LIRPF — Ley 35/2006 del IRPF art. 22
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
V5055-16 22 Nov 2016

Rental income is attributed based on the legal ownership of the property

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariorégimen de ganancialestitularidad jurídicaindividualización de rentasvivienda familiar LIRPF — Ley 35/2006 del IRPF art. 11LIRPF — Ley 35/2006 del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual
V0341-16 27 Jan 2016

Deed determining family home ownership shares is not subject to ITP or AJD

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimoniales onerosascuota variableactos jurídicos documentadoscuotas indivisasvivienda familiar TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 2TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual

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