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A property owner has inquired whether they must declare imputed real estate income for a house and a garage that are currently unleased but are being held for potential rental. The Directorate General for Taxes (DGT) has ruled that income imputation must be carried out for the days during which no lease agreement is in place.
Question posed: Whether the imputation of real estate income applies during the periods in which the dwelling and garage space are held in expectation of rental.
As they do not constitute an economic activity, the income from the dwelling and the garage are income from real estate capital. Therefore, the imputed real estate income must be allocated proportionally to the number of days in each tax period during which the properties were not leased. This imputation is calculated according to the percentage of the cadastral value established in Article 85 of the LIRPF and does not allow for the deduction of expenses.
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