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A query is made as to whether it is appropriate to impute real estate income for the days during which an apartment could not be used due to the State of Alarm. The DGT responds that the imputation is appropriate because the law is based on the availability of the property and not on its actual use.
Question raised: It is asked whether it is appropriate to carry out the imputation of real estate income for the days during which the State of Alarm lasted for the purposes of Personal Income Tax.
The imputation of real estate income does not depend on the effective use of the dwelling, but rather on its availability to the owner. The law does not contemplate circumstances such as illness, work, or the State of Alarm to exclude the imputation. Non-imputation would only proceed if the property were used for an economic activity, generated capital income, were under construction, or were not susceptible to use for urban planning reasons.
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