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A taxpayer inquired whether they could cease imputing real estate income for their second home during the COVID-19 lockdown period. The Directorate General for Taxes (DGT) ruled that the law does not provide for this circumstance as a basis for exclusion.
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 no contempla circunstancias como la enfermedad o el trabajo que impidan el uso para excluir la renta. Los únicos supuestos de exclusión tasados son la afectación a actividad económica, que genere rendimientos de capital, que esté en construcción o que por razones urbanísticas no sea susceptible de uso.
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