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A query was raised regarding whether the use of a garage and a storage room obtained through an administrative concession from a local council should be taxed as imputed real estate income under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this right of use is not a real right of enjoyment and is not covered by Article 85 of the Personal Income Tax Law (LIRPF).
Cuestión planteada Si de proceder a la imputación de rentas inmobiliarias en su declaración del IRPF.
El derecho de uso de plazas de aparcamiento y trasteros procedente de una concesión administrativa no puede calificarse como un derecho real de disfrute sobre un inmueble. Al tratarse de una cesión de uso derivada de una concesión y no de un supuesto contemplado en el artículo 85 de la LIRPF, no se genera la imputación de rentas inmobiliarias en el IRPF para el titular del derecho.
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