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A Spanish tax resident in Germany with a rural property in Spain asks whether rental income must be imputed. The DGT responds that, as it is not an urban property, no imputation of rental income creates a taxable event under the IRNR.
Cuestión planteada
El artículo 13.1 letra h) del TRLIRNR solo considera rentas imputadas a los titulares de bienes inmuebles urbanos no afectos a actividades económicas. Por tanto, los inmuebles rústicos con construcciones no dan lugar a la realización del hecho imponible del IRNR en la modalidad de imputación de rentas. La consultante no está obligada a imputar ni declarar rentas por dicho bien rústico.
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