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The consultant asks whether rental income can be excluded for a property that was demolished and is undergoing reconstruction. The DGT responds that the law allows excluding rental income in such cases if the situation is proven.
Question posed: Confirmation is requested as to whether, pursuant to Article 85.1 of the Personal Income Tax Law, the imputation of real estate income is not applicable for the 2025 tax year or subsequent years as long as the property is not capable of use.
No real estate income shall be estimated when dealing with properties under construction or when, for urban planning reasons, the property is not capable of use. The regulations do not require a specific document to prove these situations, and any means of proof admitted under Law may be used. The assessment of such evidence is the responsibility of the Management and Inspection bodies of the Tax Administration.
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