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A query was raised regarding whether a property lacking utilities and habitability conditions should be subject to imputed real estate income tax. The DGT ruled that no imputation will occur if it is demonstrated that the property is unfit for use through any means of proof admitted in law.
Cuestión planteada Solicita saber si procede imputar rentas inmobiliarias en el Impuesto sobre la Renta de las Personas Físicas.
No corresponde la imputación de renta en inmuebles en construcción o cuando, por razones urbanísticas, no sean susceptibles de uso. Para inmuebles en estado ruinoso, el contribuyente debe acreditar que no es susceptible de uso por cualquier medio de prueba admitido en Derecho, siendo la declaración de ruina uno de ellos. La valoración de dichas pruebas corresponde a los órganos de comprobación de la Administración Tributaria.
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