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V2284-17 8 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de renta inmobiliaria

Imputed real estate income must be declared for ownership of an undivided property not used for economic activity

An individual owning a 25% share of an inherited property asks whether they must declare imputed real estate income when one of their siblings occupies the premises. The DGT rules that the imputation must be carried out.

The question raised

Imputation of real estate income.

The DGT's ruling

The ownership of urban real estate not used for economic activities nor generating capital income entails the imputation of income. The exclusion of income is not applicable except for real estate under construction or those which, for urban planning reasons, are not susceptible to use. As these exceptions are not met, the owner must impute the income proportionally to their share.

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