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A taxpayer inquired about how to declare a commercial premises and a dwelling that cannot be rented due to their poor condition. The DGT ruled that imputed real estate income must be declared because the law taxes the availability of the property rather than its actual use.
Cuestión planteada Solicita saber cómo debe hacer constar dichos inmuebles en la declaración del Impuesto sobre la Renta de las Personas Físicas.
La imputación de rentas inmobiliarias se basa en la disponibilidad del inmueble y no en su utilización efectiva. La ley no contempla el mal estado del inmueble como causa para evitar la imputación. Solo se excluyen los casos tasados: afectación a actividad económica, generación de rendimientos de capital, inmuebles en construcción o inmuebles sin uso por razones urbanísticas.
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