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A query was raised regarding whether the imputation of income for a plot containing a dwelling (which is neither a primary residence nor rented out) should be calculated based on the entire plot or only the portion occupied by the dwelling. The Directorate General for Taxes (DGT) ruled that it must be imputed based on the total cadastral value, including the building.
Cuestión planteada Solicita saber si la imputación de rentas debe realizarse por toda la parcela o sólo por la parte proporcional de la parcela en la que está la vivienda.
La imputación de la renta inmobiliaria prevista en el artículo 85 de la LIRPF procede sobre la parcela de la que es propietario el consultante. Esta imputación se debe efectuar sobre la totalidad del valor catastral, lo cual incluye el valor catastral de la construcción.
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