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A taxpayer inquired whether they were required to pay tax on their properties during 2020 if they were unable to use them due to the State of Alarm. The Directorate-General for Taxes (DGT) responded that the imputation of income depends on the availability of the property rather than its actual use.
Cuestión planteada Solicita saber si debe tributar por las mismas a efectos del Impuesto sobre la Renta de las Personas Físicas.
La imputación de rentas inmobiliarias no tiene en cuenta la utilización efectiva de la vivienda, sino su disponibilidad a favor del titular. La Ley no contempla circunstancias como la enfermedad, el trabajo o la imposibilidad de uso por restricciones de movilidad para evitar el gravamen. Solo se excluyen casos tasados: afectación a actividad económica, generación de rendimientos de capital, inmuebles en construcción o por razones urbanísticas.
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