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V1910-25 15 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Rental income from construction properties not imputable if not usable

The consultant asks whether rental income from a cultural interest property under construction should be included. The DGT states that no imputation will occur if it can be proven the property is not usable by any means admissible under law.

The question raised

Whether the imputation of real estate income is applicable regarding said property under construction for Personal Income Tax purposes.

The DGT's ruling

According to Article 85.1 of the Personal Income Tax Law, no income shall be imputed for real estate under construction or which, for urban planning reasons, is not capable of use. The regulations do not require a specific document to certify this situation. The taxpayer must prove that the property is not capable of use through the means of evidence admitted under Law, the assessment of which is the responsibility of the Administration's audit bodies.

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