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The DGT confirms that rental income from a property is excluded from imputation from the moment a judicial eviction procedure begins, provided the actual occupation was not obtained until 2026.
Cuestión planteada Se plantea cómo debe declarar en el Impuesto sobre la Renta de las Personas Físicas del ejercicio 2025 que no se dispuso de la vivienda en ese periodo y, en consecuencia, que no procede la imputación de renta inmobiliaria por esos días.
En inmuebles ocupados ilegalmente por terceros contra la voluntad del propietario, opera la exclusión de la imputación de rentas inmobiliaria del artículo 85.1 de la LIRPF siempre que se haya iniciado el correspondiente procedimiento judicial de desahucio. Esta exclusión se aplica desde el momento en que se inicia dicho procedimiento y no es necesario esperar a su resolución judicial. El inicio del procedimiento deberá acreditarse mediante los medios de prueba admitidos en derecho.
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