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V1368-20 12 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Exclusion of imputed real estate income during COVID-19 lockdown period is not applicable

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.

The question raised

Whether, for the purposes of the imputation of real estate income for said property, the period during which the state of alarm derived from the COVID-19 epidemic extends must be excluded, taking into account the obligation of confinement and the limitation of movement that said state implies.

The DGT's ruling

The imputation of real estate income does not depend on the effective use of the dwelling, but rather on its availability to the owner. The Law only allows for exclusion in specific enumerated cases: allocation to economic activity, generation of capital yields, properties under construction, or for urban planning reasons. Confinement does not constitute any of these scenarios; therefore, exclusion is not applicable.

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