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V1844-19 16 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas inmobiliarias

Income from property ownership must be imputed for dwellings that are not the main residence

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.

The question raised

Whether the imputation of real estate income is applicable.

The DGT's ruling

Real estate income must be imputed for urban real estate that is not the primary residence, provided it is not used for economic activities nor generates returns on capital. In this case, the property owned in full by the taxpayer must be taxed as it is not their habitual residence.

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