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Se consulta si es posible no declarar la imputación de rentas inmobiliarias de una vivienda en el ejercicio 2025 porque la posesión efectiva no se obtuvo hasta 2026 debido a una ocupación. La DGT responde que, si se acredita el inicio del procedimiento judicial de desahucio, opera la exclusión de la imputación de rentas desde ese momento.
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