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V2747-19 8 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Imputed real estate income must be declared for parts of a property not rented out or used as a primary residence

A taxpayer inquired whether they must pay tax on the portion of a property that is neither rented out nor used as their primary residence. The Directorate General for Taxes (DGT) ruled that this portion of the property is subject to the imputation of real estate income.

The question raised

Taxation in the IRPF of the part of the dwelling that is not leased.

The DGT's ruling

Income from the rental of rooms in a dwelling that is not the habitual residence constitutes income from real estate capital. The part of the dwelling that does not generate capital income, is not affected by an economic activity and is not the habitual residence of the owner, is subject to the imputation of real estate income according to article 85 of the LIRPF.

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