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The consultant asks whether rental income should be declared for an illegally occupied vacant property. The DGT responds that rental income should not be imputed if the start of judicial eviction proceedings is proven.
Question posed: Whether there is an obligation to compute any yield in the IRPF tax return.
The exclusion from the regime for imputation of real estate income under Article 85.1 of the LIRPF applies when the use and enjoyment of the property corresponds to a third party and the owner cannot recover possession at will. In the case of illegal occupation, this exclusion operates from the moment the eviction procedure is initiated, without the need to wait for its resolution, provided that the situation is proven through means of evidence admitted in law.
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