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A taxpayer inquired whether real estate income should be imputed for a self-built property that was denied a first occupation licence. The DGT ruled that imputation is not applicable if the property is under construction or unfit for use due to urban planning restrictions.
Cuestión planteada Se solicita saber si durante 2021 procede imputar rentas inmobiliarias respecto de dicha vivienda en el Impuesto sobre la Renta de las Personas Físicas y la documentación a presentar para su correcta declaración.
No se estimará renta imputada cuando se trate de inmuebles en construcción o cuando, por razones urbanísticas, el inmueble no sea susceptible de uso. La normativa no exige un documento concreto para acreditar estas situaciones, siendo admisibles los medios de prueba admitidos en Derecho. El contribuyente debe acreditar las causas que imposibilitan el uso del inmueble, aunque la valoración de dicha prueba corresponde a los órganos de comprobación de la Administración.
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