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V2206-20 30 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comunidad de bienes

Rental income must be imputed for unoccupied property in a community of property

A community of property member asks whether rental income should be imputed for a property leased only for short periods. The DGT responds that, as it is not an economic activity, rental income must be imputed based on the cadastral value for days when the property is unoccupied.

The question raised

Whether the imputation of real estate income is appropriate.

The DGT's ruling

The income of a community of property is attributed to its members according to the rules for entities under the income attribution regime. If the lease does not constitute an economic activity, the income is characterized as income from real estate capital. During periods in which the property is not leased, the owner must impute the real estate income established in Article 85 of the Personal Income Tax Law, proportionally to the days of vacancy and according to their percentage of ownership.

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