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V1932-25 15 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

No imputation of immovable rental income for unconstructed land area

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.

The question raised

Whether the imputation of real estate income is applicable in Personal Income Tax.

The DGT's ruling

In the case of urban plots with constructions not used for economic activity, the imputation of income is not applicable to the unbuilt portion of the plot. For buildings, the calculation base shall be the cadastral value of the construction together with the proportional part of the land corresponding to it. The applicable percentage shall depend on whether the cadastral values have been revised through collective valuation in the last ten tax periods.

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