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A landowner asks whether rental income must be recognised for a rural plot including a farm shed. The DGT responds that no imputation is required for the unconstructed part of the land, provided it is not used for economic activity.
Cuestión planteada Si debe imputar rentas inmobiliarias por dicho inmueble en la declaración del Impuesto sobre la Renta de las Personas Físicas.
Si el inmueble rústico con construcciones no es indispensable para explotaciones agrícolas, ganaderas o forestales, ni está afecto a actividades económicas, se imputará renta según el artículo 85 de la LIRPF. En el caso concreto, no procede imputación por la parte de la parcela no edificada. La base de cálculo de la renta por la edificación será el valor catastral de la construcción y de la parte proporcional del suelo que le corresponda.
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