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A member of a community of property asks whether they must impute real estate income for a building closed due to lack of habitability following a technical inspection. The DGT rules that no imputation will occur if it is demonstrated that the property is unfit for use.
Cuestión planteada Imputación de renta inmobiliaria.
Según el artículo 85.1 de la LIRPF, no se estimará renta en inmuebles en construcción o cuando, por razones urbanísticas, el inmueble no sea susceptible de uso. La normativa no exige un documento concreto, por lo que la situación puede acreditarse por cualquier medio de prueba admitido en Derecho. El contribuyente debe demostrar las causas que imposibilitan el uso, siendo la valoración de dicha prueba competencia de los órganos de comprobación de la Administración.
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