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The consultant asks whether rental income should be recognised for owning several urban plots without development or economic activity. The DGT responds that, under current regulations, no imputation is required for such plots.
Cuestión planteada Si debe imputar rentas inmobiliarias por dichos inmuebles en la declaración del Impuesto sobre la Renta de las Personas Físicas.
El artículo 85 de la LIRPF establece que, en el caso de inmuebles urbanos no afectos a actividades económicas ni generadores de rendimientos del capital, se tendrá consideración de renta imputada la cantidad resultante de aplicar un porcentaje al valor catastral, excluyendo expresamente el suelo no edificado. Al tratarse de terrenos urbanos sin edificación y no afectos a actividad económica, no procede la imputación de renta.
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