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A query was raised regarding whether acquiring a 50 percent share of an unbuilt developable plot results in the imputation of income for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, as the land is unbuilt, no imputation of income is applicable.
Cuestión planteada Tributación en el IRPF.
Según el artículo 85.1 de la Ley 35/2006, la imputación de rentas inmobiliarias excluye el suelo no edificado. Por tanto, si el terreno no está afecto a una actividad económica, no procede realizar imputación alguna por el terreno no edificado.
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