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A taxpayer asks whether they must impute property income for a dwelling they own that is no longer their main residence. The DGT rules that the imputation must indeed be carried out for said property.
Cuestión planteada Si procede imputación de rentas inmobiliarias.
Debe imputarse renta inmobiliaria por los bienes inmuebles urbanos que no sean la vivienda habitual, siempre que no estén afectos a actividades económicas ni generen rendimientos del capital. En este caso, la vivienda en plena propiedad de la consultante debe tributar al no ser su residencia habitual.
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