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A taxpayer inquired whether they must declare income for a property lent free of charge to their brother and another property that is illegally occupied. The Directorate General for Taxes (DGT) ruled that free transfers of use trigger imputed income, whereas illegally occupied properties are exempt from such imputation once eviction proceedings have been initiated.
Cuestión planteada En relación con la primera vivienda si está obligada a computar algún rendimiento en su declaración del IRPF, y en lo que respecta a la vivienda ilegalmente ocupada, si procede la imputación de rentas inmobiliarias.
En la cesión gratuita de un inmueble urbano no afecto a actividad económica, no hay rendimientos del capital pero sí imputación de rentas inmobiliarias. Respecto a la vivienda ocupada ilegalmente, opera la exclusión de la imputación de rentas del artículo 85.1 LIRPF desde el momento en que se inicia el procedimiento de desahucio, siempre que se acredite dicha situación. No es necesario esperar a la resolución judicial para que cese la obligación de imputar rentas.
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