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A taxpayer inquired whether the imputation of real estate income should be calculated based on the value of the entire plot or only the building. The Directorate General of Taxes (DGT) ruled that the imputation must be applied to the total cadastral value of the plot.
Cuestión planteada Solicita conocer si debe usar el valor de toda la parcela o sólo de la construcción a efectos de calcular la imputación de rentas inmobiliarias en el Impuesto sobre la Renta de las Personas Físicas.
La imputación de la renta inmobiliaria prevista en el artículo 85 de la LIRPF procede sobre la parcela cuando esta no está afecta a una actividad económica ni es generadora de rendimientos del capital. Dicha imputación se efectuará sobre la totalidad del valor catastral del inmueble.
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