Skip to content
Back to index
V0009-14 3 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Real estate income must be imputed for commercial premises not used for economic activity

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.

The question raised

Imputation of real estate income.

The DGT's ruling

In accordance with Article 85 of the Personal Income Tax Law (LIRPF), urban real estate that is not used for economic activities nor generates returns on capital, excluding the primary residence, is considered imputed income. Therefore, the commercial premises must be taxed as real estate income if they are neither leased nor used for an economic activity.

Book your free first meeting