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A usufructuarian of an industrial property containing a ruined building asks whether rental income should be imputed based on the building or the entire property. The DGT states that exclusion of imputation only applies if it is proven, by any admissible legal means, that the property is not usable, with assessing bodies evaluating such proof. If the building is usable, imputation applies to the full cadastral value.
Cuestión planteada Solicita conocer si procede imputar rentas inmobiliarias por la construcción o por la totalidad de la finca en el Impuesto sobre la Renta de las Personas Físicas.
El art. 85.1 LIRPF excluye la imputación únicamente para inmuebles en construcción o que, por razones urbanísticas, no sean susceptibles de uso. Un estado ruinoso no determina por sí solo la exclusión de la imputación: debe acreditarse la imposibilidad de uso. En caso de usufructo, la renta computable al titular del derecho es la que correspondería al propietario (art. 85.2 LIRPF). Partiendo de que la construcción es susceptible de uso, la imputación se calcula sobre la totalidad del valor catastral de la finca.
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