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V1769-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta imputada

Imputation of real estate income based on the cadastral value of unbuilt urban land

A usufructuary asks whether they must impute real estate income for an urban plot that is not their primary residence and generates no yield. The DGT rules that imputation based on the total cadastral value is required.

The question raised

It is raised whether, pursuant to Article 85 of the Personal Income Tax Law, real estate income is imputed for the described land external to the dwelling.

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