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V1795-21 9 June 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Imputed rental income must be declared even if the property could not be used during the State of Alarm

A query was raised regarding whether imputed rental income should be applied for the days an apartment could not be used due to the State of Alarm. The Directorate-General for Taxes (DGT) ruled that imputation is required because the law is based on the availability of the property rather than its actual use.

The 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 DGT's ruling

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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