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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 la imputación de rentas inmobiliarias para bienes inmuebles urbanos excluye el suelo no edificado. Al tratarse de terrenos urbanos sin edificación y no afectos a actividades económicas, no procede la imputación de renta.
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