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The taxpayer inquires about the imputation of real estate income following a change of residence to another property they own. The DGT rules that income must be imputed for both properties, proportional to the time each was at their disposal without being their habitual residence.
Cuestión planteada Imputación de rentas inmobiliarias.
El contribuyente debe imputar rentas inmobiliarias por las dos viviendas de su propiedad. Esta imputación se realizará de forma proporcional al número de días de cada período impositivo en que cada inmueble estuvo a su disposición sin constituir su vivienda habitual.
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