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The consultant asks whether rental income from a building constructed on their rural land without consent should be imputed. The DGT responds that no imputation is required if the owner has initiated judicial proceedings to recover possession and restore the land to its original state.
Cuestión planteada Solicita saber si debe imputar rentas inmobiliarias en el Impuesto sobre la Renta de las Personas Físicas por dicha construcción.
En terrenos con construcciones ocupadas por terceros contra la voluntad del propietario, opera la exclusión de la imputación de rentas inmobiliaria del artículo 85.1 de la LIRPF. Esta exclusión se aplica desde el momento en que se inicia el procedimiento judicial de recuperación y restitución al estado original, siempre que se acredite debidamente. La acreditación puede realizarse mediante cualquier medio de prueba admitido en derecho.
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