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The taxpayer inquired whether the state of alarm and the lockdown due to the COVID-19 epidemic allow for the exclusion of the period of such restrictions from the imputation of real estate income. The DGT ruled that imputation is based on the availability of the property rather than its actual use.
Cuestión planteada Si a efectos de la imputación de rentas inmobiliarias por dicho inmueble, debe excluirse el tiempo al que se extienda el estado de alarma derivado de la epidemia de COVID-19, teniendo en cuenta la obligación de confinamiento y limitación de desplazamientos que dicho estado implica.
La imputación de rentas inmobiliarias no depende de la utilización efectiva de la vivienda, sino de su disponibilidad a favor del titular. La Ley solo permite la exclusión en casos tasados: afectación a actividad económica, generación de rendimientos de capital, inmuebles en construcción o por razones urbanísticas. El confinamiento no constituye ninguno de estos supuestos, por lo que no procede la exclusión.
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