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Property owners enquired whether they must pay tax on imputed income for an apartment and garage that could not be rented during the State of Alarm. The Directorate General for Taxes (DGT) ruled that the imputation of income depends on the availability of the property rather than its actual use.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas.
La imputación de rentas inmobiliarias no tiene en cuenta la utilización efectiva del inmueble, sino su disponibilidad a favor del titular. La Ley solo excluye la imputación en casos tasados: afectación a actividad económica, generación de rendimientos de capital, inmuebles en construcción o imposibilidad de uso por razones urbanísticas. Por tanto, procede la imputación durante el tiempo que los inmuebles no han estado alquilados. Respecto a los gastos anuales, su deducibilidad solo operará de forma proporcional al número de días en que los inmuebles se encuentren arrendados.
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