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V0166-18 29 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Carrying out works to merge two dwellings does not exclude the obligation to impute real estate income

A property owner has enquired whether they must impute real estate income for a property containing two dwellings while carrying out works to convert them into a single unit. The DGT has ruled that the conditions for excluding the imputation of income are not met.

The question raised

Whether there is an obligation to impute real estate income during the period in which the works last.

The DGT's ruling

The execution of works to merge two dwellings into a single one does not exclude the property from the regime of imputed real estate income. Income is only excluded for properties under construction when, for urban planning reasons, the property is not capable of use. In this case, said exclusion does not apply.

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