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A taxpayer asks whether they must pay the imputation of real estate income for a dwelling that is their habitual residence but which they do not use due to a change in professional assignment. The DGT responds that the imputation is appropriate because the law only excludes the habitual residence without considering actual use.
Question posed: Requests to know whether the imputation of real estate income is appropriate regarding the primary residence for the purposes of Personal Income Tax.
The imputation of real estate income does not depend on the actual use of the dwelling, but rather on its availability to the owner. The law does not contemplate circumstances such as work or illness to avoid imputation, limiting exclusions solely to properties used for economic activities, those generating capital income, those under construction, or those without use due to urban planning reasons.
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