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A query was raised regarding the taxation of vacant properties within a building owned by a joint ownership entity (comunidad de bienes) that are awaiting lease. The Directorate General for Taxes (DGT) ruled that these properties generate imputed income which must be attributed to the co-owners.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de los rendimientos correspondientes a las viviendas vacías.
La comunidad de bienes debe imputar a sus miembros la renta inmobiliaria del artículo 85 de la LIRPF por las viviendas vacías, calculada sobre la parte del valor catastral asignable a dichas viviendas y proporcional al tiempo que no estuvieron arrendadas. Esta renta se atribuirá a los miembros según sus respectivas cuotas. La entidad debe determinar la renta total, incluyendo estas rentas inmobiliarias, para sus obligaciones de información.
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