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V1925-19 22 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Imputed real estate income must be declared for an urban property that is not the taxpayer's habitual residence

A taxpayer inquired whether they must impute income for a flat in Zaragoza that they own but no longer reside in, as they are currently renting in Sabadell. The Directorate General for Taxes (DGT) ruled that income must be imputed because the property does not meet the criteria for exclusion.

The question raised

Whether real estate income must be imputed for the apartment in Zaragoza.

The DGT's ruling

The imputation of real estate income is applicable for an urban property that is at the disposal of the owner. The property does not fall under any of the exclusions set forth in Article 85 of Law 35/2006, as it is not the taxpayer's habitual residence, nor is it used for economic activities or generating returns on capital.

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