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The inquirer asks whether the COVID-19 lockdown period should be excluded from the calculation of imputed real estate income. The DGT rules that the law does not provide for the inability to use property due to external circumstances as a means to avoid this tax.
Cuestión planteada Si a efectos de la imputación de rentas inmobiliarias por dichos inmuebles, debe excluirse el tiempo al que se extienda el estado de alarma derivado de la epidemia de COVID-19, teniendo en cuenta la obligación de confinamiento y limitación de desplazamientos que dicho estado implica.
La imputación de rentas inmobiliarias no depende de la utilización efectiva del inmueble, sino de su disponibilidad a favor del titular. La Ley no contempla circunstancias como la enfermedad, el trabajo o el estado de alarma para eximir de esta imputación. Solo proceden las exclusiones tasadas en la norma: afectación a actividad económica, generación de rendimientos de capital, inmuebles en construcción o por razones urbanísticas.
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