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The taxpayer asks whether they must impute real estate income for a property purchased for holiday and weekend use prior to relocating their primary residence. The DGT rules that, as it is neither their primary residence nor generates capital income, the imputation of income is required.
Question raised: Whether the imputation of real estate income would proceed in the event of the purchase of said dwelling.
The imputation of real estate income applies when the property is neither the habitual residence nor used for an economic activity. If the dwelling is at the disposal of the owner throughout the entire fiscal year, the imputation is carried out for the entire tax period, regardless of the actual days of use. In the year of purchase, the imputation begins from the date on which the property is at the disposal of the owner.
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