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A taxpayer inquired whether real estate income imputation applies to a property scheduled for demolition to make way for new construction. The Directorate General for Taxes (DGT) ruled that imputation is not applicable if it is proven that the property is unfit for use.
Cuestión planteada Si procede aplicar imputación de rentas inmobiliarias a efectos del Impuesto sobre la Renta de las Personas Físicas.
Según el artículo 85.1 de la LIRPF, no se estimará renta en inmuebles en construcción o cuando, por razones urbanísticas, el inmueble no sea susceptible de uso. Para ello, el contribuyente debe acreditar la imposibilidad de uso mediante cualquier medio de prueba admitido en Derecho. En inmuebles en estado ruinoso o en construcción, será determinante demostrar que no son susceptibles de uso.
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