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The taxpayer asks whether they must impute real estate income for a property located abroad that is not their primary residence and is not being rented. The Directorate General for Taxes (DGT) rules that such income imputation is indeed required.
Cuestión planteada Si procede la imputación de renta inmobiliaria en su declaración del Impuesto sobre la Renta de las Personas Físicas, en caso afirmativo, cuál sería la renta a imputar.
Al tratarse de un inmueble en el extranjero sin valor catastral notificado, la renta a imputar será el 1,1 por ciento del 50 por ciento del valor que deba computarse a efectos del Impuesto sobre el Patrimonio. Esta regla se aplica a inmuebles urbanos o rústicos con construcciones no indispensables para explotaciones, no afectos a actividades económicas ni generadores de rendimientos del capital.
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