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A French real estate society (SCI) asks whether it must pay Spanish tax on periods when its properties in Spain are unoccupied. The DGT confirms that, as a legal entity, no imputed rental income arises from simply holding unoccupied properties.
Cuestión planteada
España tiene potestad para gravar las rentas de bienes inmuebles situados en su territorio según el Convenio con Francia. Sin embargo, la imputación de rentas por inmuebles urbanos no afectos a actividades económicas solo procede cuando el contribuyente es una persona física. Al ser la consultante una sociedad, no se aplica la imputación de rentas durante los periodos de desocupación.
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