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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.
En inmuebles rústicos con construcciones que no sean indispensables para explotaciones agrícolas, ganaderas o forestales, y no afectos a actividades económicas, la renta imputada se calcula sobre el valor catastral de la construcción y la parte proporcional del suelo que le corresponda. No procede realizar imputación alguna por la parte de la parcela no edificada.
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