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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.
Cuestión planteada Solicita confirmación sobre si, conforme al artículo 85.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas, no procede imputación de renta inmobiliaria en el ejercicio 2025 ni en los siguientes mientras el inmueble no sea susceptible de uso.
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 para acreditar estas situaciones, por lo que pueden probarse mediante cualquier medio de prueba admitido en Derecho. La valoración de dichas pruebas corresponde a los órganos de Gestión e Inspección de la Administración Tributaria.
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