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A property owner inquired whether imputed real estate income should be applied to an urban plot containing a small tool shed. The DGT ruled that unbuilt land does not generate imputed income, although the existing construction does.
Cuestión planteada Si procede la imputación de renta inmobiliaria, y, en su caso, criterio a aplicar para determinar la base de cálculo.
No procede la imputación de renta por la parte de la parcela no edificada. Para la edificación existente, la base de cálculo de la renta será el valor catastral tanto de la construcción como de la parte proporcional del suelo que le corresponda. Esto se aplica siempre que los bienes no estén afectos a actividades económicas ni generen rendimientos del capital.
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