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The taxpayer asks whether the period of the COVID-19 state of alarm can be excluded from the imputation of real estate income and how to treat expenses for renovations and appliances. The DGT rules that the imputation of income depends on the availability of the property rather than its actual use, and distinguishes between deductible repair expenses and depreciable improvements.
Cuestión planteada - Si a efectos de la imputación de rentas inmobiliarias, debe excluirse el tiempo al que se extienda el estado de alarma derivado de la epidemia de COVID-19, teniendo en cuenta la obligación de confinamiento y limitación de desplazamientos que dicho estado implica.
La imputación de rentas inmobiliarias se basa en la disponibilidad del inmueble y no en su utilización efectiva, por lo que circunstancias como la enfermedad o el confinamiento no eximen de su tributación. Los gastos de reparación y conservación son deducibles con el límite de los rendimientos íntegros, mientras que las mejoras aumentan el valor de adquisición y son amortizables. Los electrodomésticos y mobiliario se deducen mediante amortización según la tabla simplificada.
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