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The inquirer asks whether they must impute real estate income for periods during which their property is not rented out. The DGT rules that imputation is required for the days within each tax period in which the property does not generate capital returns.
Cuestión planteada Obligación de imputar renta inmobiliaria, tanto en 2015 como en años posteriores, durante los periodos de tiempo en que la vivienda no está alquilada.
La imputación de rentas inmobiliaria prevista en el artículo 85 de la LIRPF procede por los días de cada periodo impositivo en que la vivienda no sea generadora de rendimientos del capital. Esto se aplica a inmuebles urbanos no afectos a actividades económicas ni generadores de rendimientos del capital, excluyendo la vivienda habitual.
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