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A property owner asks whether rental income must be imputed for a property used for holiday lettings. The DGT confirms that imputation is required when the property is not let.
Cuestión planteada Solicita saber si procede imputar rentas inmobiliarias respecto de la vivienda destinada a alquiler vacacional a efectos del Impuesto sobre la Renta de las Personas Físicas.
La imputación de rentas inmobiliaria se basa en la disponibilidad del inmueble y no en su utilización efectiva. El artículo 85 de la LIRPF excluye únicamente la vivienda habitual y los casos de afectación a actividad económica, generación de rendimientos de capital, inmuebles en construcción o sin uso por razones urbanísticas. Al no cumplir el supuesto con estas excepciones, procede la imputación por el inmueble destinado al alquiler vacacional durante el tiempo que no esté alquilado.
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