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A UK resident asks whether Model 210 must be used to declare rental imputation for a rural property with a built dwelling. The DGT states that rural properties do not create the imputation tax liability in IRNR.
Cuestión planteada Si debe utilizar el Modelo 210 para declarar la imputación de rentas inmobiliarias por el mencionado inmueble rústico o si dicho modelo es sólo aplicable a imputaciones de rentas derivadas de inmuebles urbanos.
El artículo 13.1 letra h) del TRLIRNR solo considera rentas obtenidas en territorio español las imputadas por bienes inmuebles urbanos no afectos a actividades económicas. Aunque la LIRPF incluya inmuebles rústicos con construcciones no indispensables para la explotación para determinar la base imponible, esto solo aplica a efectos de cuantificación. Al no estar los inmuebles rústicos en el supuesto de rentas obtenidas en España del TRLIRNR, no se realiza el hecho imponible de la imputación de rentas.
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