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A taxpayer inquired whether they must declare imputed real estate income for a property intended for rent during months when it was unavailable due to repair works. The Directorate-General for Taxes (DGT) ruled that such imputation is mandatory, as the law only provides for specific exceptions and the obligation arises from the availability of the property.
Cuestión planteada Solicita saber si debe realizar imputación de rentas inmobiliarias por dicha vivienda durante los meses en que debido a las reparaciones no ha podido alquilarla.
La imputación de rentas inmobiliarias no depende de la utilización efectiva de la vivienda, sino de su disponibilidad a favor del titular. La Ley limita los supuestos de no imputación a casos tasados: afectación a actividad económica, generación de rendimientos de capital, inmuebles en construcción o imposibilidad de uso por razones urbanísticas. Al no cumplirse estas excepciones, procede la imputación de rentas prevista en el artículo 85 de la LIRPF.
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