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Practical Income Manual 2021.

Individualization of real estate income

The imputed real estate income corresponds to the people who are owners of the real estate, or the real rights of enjoyment over the same, from which they come.

Therefore, in the first case, it will be the owners of the real estate who must include the corresponding income in their declaration; while in the event that there are real rights of enjoyment over the property, the income will be attributed to the owner of the right in the same amount as that which would correspond to the owner, without the latter having to include any amount in his declaration as imputation. of real estate income.

When the ownership of the assets or rights is not duly proven, the Tax Administration will have the right to consider as the owner whoever appears as such in a tax registry or in any other public registry.

In cases in which the ownership corresponds to several people, the income corresponding to the real estate or real right of enjoyment in question will be considered obtained by each of them in proportion to their participation in said ownership.

Consequently, each of the co-owners must declare as attributable income the amount resulting from applying to the total income imputed to the property or right, the percentage that represents their participation in the ownership thereof.

Note: In the case of marriage, the income attributable to the assets and rights that, in accordance with the provisions regulating the economic regime of marriage, are common to both spouses, will correspond in half to each of them (unless another quota other than stake). On the contrary, the income attributable to assets or rights that, in accordance with the same rules, are owned exclusively by either of the spouses, will correspond entirely to their owner.