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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.
Cuestión planteada Respecto a su vivienda en Gijón, cuál es el número de días por el que procede realizar la imputación de rentas inmobiliarias.
La imputación de rentas inmobiliarias procede cuando el inmueble no es la vivienda habitual ni genera rendimientos del capital, salvo que esté afecto a una actividad económica. Dado que el inmueble ha estado a disposición del propietario durante todo el ejercicio, la imputación debe realizarse por todo el período impositivo y no de forma proporcional a los días de uso.
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