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A property owner asks whether rental income from an urban plot with a small garage/attic building should be imputed. The DGT states that no imputation applies to the unconstructed area, but imputation does apply to the building using its cadastral value and the proportional land area.
Cuestión planteada Si procede imputar rentas inmobiliarias en el Impuesto sobre la Renta de las Personas Físicas.
En el supuesto de parcelas urbanas con construcciones no afectas a actividad económica, no procede la imputación de renta por la parte de la parcela no edificada. Para la edificación, la base de cálculo será el valor catastral de la construcción junto con la parte proporcional del suelo que le corresponda. El porcentaje aplicable dependerá de si los valores catastrales han sido revisados mediante valoración colectiva en los últimos diez períodos impositivos.
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