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The consultant asks whether rental income must be imputed for owning shares in two properties that are habitual residences of relatives. The DGT responds that imputation is required as the legal exceptions do not apply.
Cuestión planteada Si procede imputar rentas inmobiliarias para la consultante por estos dos inmuebles
La imputación de rentas inmobiliarias se basa en la disponibilidad del inmueble y no en su utilización efectiva. La ley excluye únicamente la vivienda habitual del titular, sin atender a circunstancias que impidan su uso. Al no estar los inmuebles afectos a actividades económicas, en construcción o generadores de rendimientos de capital, procede la imputación según el artículo 85 de la LIRPF.
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