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The taxpayer asks whether real estate income must be imputed for an urban property in a semi-ruinous state and without utilities. The DGT responds that there shall be no imputation if it is demonstrated that the property is not fit for use.
Question posed: Whether real estate income must be imputed for said property in the Personal Income Tax return.
Pursuant to Article 85.1 of the LIRPF, no income shall be estimated for properties under construction or when, for urban planning reasons, they are not fit for use. The regulations do not require a specific document to prove this situation, and any means of proof admitted in Law may be used. In the case of properties in a ruinous state, the taxpayer must prove that the property is not fit for use, with a declaration of ruin being a possible means of proof.
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