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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.
Cuestión planteada Se plantea si según el artículo 85 de la Ley del Impuesto sobre la Renta de las Personas Físicas se imputa renta inmobiliaria por el suelo descrito externo a la vivienda.
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