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The taxpayer asks whether they must impute income for a commercial premises used as a storage room. The DGT rules that, as it is an urban property that is neither leased nor used for economic activity, the imputation of income is required.
Cuestión planteada Imputación de renta inmobiliaria.
De acuerdo con el artículo 85 de la LIRPF, los inmuebles urbanos no afectos a actividades económicas ni generadores de rendimientos del capital, excluyendo la vivienda habitual, tienen consideración de renta imputada. Por tanto, el local comercial debe tributar por la renta inmobiliaria si no está arrendado ni afectado a una actividad económica.
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