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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.
Cuestión planteada Si procede imputación de rentas inmobiliarias respecto de dicho inmueble en obras en el Impuesto sobre la Renta de las Personas Físicas.
Según el artículo 85.1 de la LIRPF, no se estimará renta en inmuebles en construcción o que, por razones urbanísticas, no sean susceptibles de uso. La normativa no exige un documento concreto para acreditar esta situación. El contribuyente debe probar que el inmueble no es susceptible de uso mediante los medios de prueba admitidos en Derecho, cuya valoración corresponde a los órganos de comprobación de la Administración.
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