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A landowner asks whether rental income should be recognised for urban land pending development. The DGT responds that no imputation is required in this case.
Cuestión planteada Si debe imputar rentas inmobiliarias por dicho terreno en la declaración del Impuesto sobre la Renta de las Personas Físicas.
Según el artículo 85.1 de la LIRPF, no se estimará renta alguna cuando se trate de inmuebles en construcción o cuando, por razones urbanísticas, el inmueble no sea susceptible de uso. Al ser el terreno un inmueble pendiente de construcción, no procede la imputación de la renta inmobiliaria.
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