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A Spanish tax resident owning property in Italy asks how rental income is taxed and whether Italian IMU payments are deductible in Spanish personal income tax. The DGT states that rental income is capital income subject to Spanish IRPF (without excluding Italy's possible taxation under the Spain-Italy CDI Article 6), and unrented property generates imputed income (Article 85 of the Spanish Personal Income Tax Law). Italian IMU is not analogous to IRPF or IRNR, so no double taxation deduction under Article 80.1 of the LIRPF applies.
Cuestión planteada
El CDI España-Italia (art. 6) permite tributación compartida en ambos estados sobre rentas de inmuebles situados en Italia propiedad de un residente en España. En el IRPF, las rentas se integran como rendimientos del capital inmobiliario (art. 22 LIRPF) o como imputación de rentas (art. 85 LIRPF) si el inmueble no está arrendado. El IMU italiano, al ser un impuesto sobre la propiedad inmobiliaria y no sobre la renta, queda fuera del ámbito del Convenio (art. 2) y no es de naturaleza análoga al IRPF o IRNR, por lo que no da derecho a la deducción por doble imposición del art. 80.1 LIRPF.
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