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V1193-18 10 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Real estate income must be imputed for the full year if the property is at the owner's disposal

A taxpayer inquired about the number of days for which real estate income should be imputed for a property in Gijón used for only two months a year. The Directorate General for Taxes (DGT) ruled that, as the property remains at the owner's disposal throughout the entire financial year, the imputation must be applied for the full tax period.

The question raised

Regarding your property in Gijón, what is the number of days for which the imputation of real estate income is applicable.

The DGT's ruling

The imputation of real estate income applies when the property is neither the habitual residence nor generates returns on capital, unless it is used for an economic activity. Since the property has been at the owner's disposal throughout the entire fiscal year, the imputation must be carried out for the entire tax period and not proportionally to the days of use.

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