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V2447-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

No imputation of rental income if property not usable

The consultant asks whether rental income from a foreign property not rented or occupied should be reported. The DGT responds that no imputation will occur if it is proven that the property is under construction or not usable due to urban planning reasons.

The question raised

Inquiry as to whether real estate income must be imputed in their Personal Income Tax.

The DGT's ruling

No real estate income shall be imputed for properties under construction or when, for urban planning reasons, the property is not capable of use. The taxpayer must prove these situations by any means of evidence admitted in Law. The assessment of such evidence is the responsibility of the Tax Administration's audit bodies.

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