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The consultant asks whether rental income from properties that have not been rented but are expected to be rented should be imputed. The DGT responds that there is no obligation to impute if the property is used in a legally compliant economic activity.
Cuestión planteada Si durante el tiempo durante el que dichos inmuebles no han estado arrendados, se debe imputar rentas inmobiliarias en el Impuesto sobre la Renta de las Personas Físicas.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere disponer de al menos una persona empleada con contrato laboral y a jornada completa. Si se cumplen estos requisitos del artículo 27.2 de la LIRPF y los inmuebles están destinados exclusivamente a dicha actividad, no existe obligación de imputar rentas inmobiliarias aunque parte del periodo impositivo no estuvieran arrendados.
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