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A query was raised regarding whether the confinement and travel restrictions during the COVID-19 epidemic allow for the exclusion of imputed real estate income. The Directorate General for Taxes (DGT) ruled that such imputation is based on the availability of the property rather than its actual use.
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, el trabajo o la imposibilidad de uso por el estado de alarma para excluir este gravamen. Solo proceden las exclusiones tasadas en la norma, como la afectación a actividad económica o que el inmueble esté en construcción.
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