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A person with dependency moved to their daughter's home and left their habitual residence vacant without generating income. The DGT seeks clarification on whether rental imputation is required for this unoccupied property.
Cuestión planteada Solicita conocer si procede imputar rentas inmobiliarias por dicha vivienda vacía en el Impuesto sobre la Renta de las Personas Físicas.
De acuerdo con el artículo 85.1 de la Ley 35/2006, la imputación de rentas inmobiliarias se aplica a inmuebles urbanos no afectos a actividades económicas ni generadores de rendimientos del capital, excluyendo la vivienda habitual. Al no encuadrarse la vivienda en las excepciones legales citadas, procede la imputación de rentas inmobiliarias.
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