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V1705-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Imputed real estate income must be declared for owned property that is not a primary residence

A taxpayer inquired whether his mother, who lives with him due to his disability, must declare imputed real estate income for a property she owns but no longer resides in. The Directorate General for Taxes (DGT) ruled that such imputation is mandatory.

The question raised

Whether her mother must impute real estate income for the property of which she is the owner and in which she no longer resides.

The DGT's ruling

The owner must impute real estate income for her property as it does not constitute her habitual residence nor generate returns on capital. Pursuant to Article 85 of the Personal Income Tax Law, the corresponding percentage must be applied to the cadastral value of the property.

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