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V2227-20 30 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas inmobiliarias

Imputed real estate income must be declared for periods when tourist rental properties are vacant

A query was raised regarding whether real estate income must be imputed during periods when a property intended for tourist rental is unoccupied. The Directorate General for Taxes (DGT) has ruled that it is necessary, and income must be imputed proportionally to the number of days of vacancy.

The question raised

Whether, in the case of a dwelling intended for tourist rental, it is appropriate to impute real estate income during the periods in which it is not rented.

The DGT's ruling

If the lease does not constitute an economic activity, it generates income from real estate capital. In this case, the corresponding real estate income must be imputed proportionally to the number of days the property was not rented relative to the total number of days in the year.

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