Doctrine by topic · DGT Observatory

Imputed Income: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 35 rulings · 2014–2024

Current position

Income from the leasing of real estate not used for economic activities is considered income from real estate capital. If the lessee is a relative up to the third degree of kinship inclusive, the total net income cannot be less than the minimum set forth in Article 85 of Law 35/2006 on Personal Income Tax (IRPF). This minimum is established by applying 2 percent to the cadastral value, or 1.1 percent if there was a general collective valuation in the tax period or in the ten preceding periods.

The DGT's position remains constant regarding the classification of income as income from real estate capital and the application of the minimum due to kinship. No changes are observed in the determination of the applicable percentages (2% or 1.1%) according to the review of the cadastral value. The doctrine has been consistent from 2014 to the present.

Analysis based on 32 of 35 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1935-25 15 Oct 2025

Rental income must be charged for non-residential shared property share

SG de Impuestos sobre la Renta de las Personas Físicas
renta imputadavivienda habitualcopropiedadvalor catastralderecho real de disfrute LIRPF — Ley 35/2006 del IRPF art. 85LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0250-22 14 Feb 2022

No obligation to impute rental income from rural property in IRNR

SG de Fiscalidad Internacional
renta imputadahecho imponiblebien inmueble rústicoresidencia fiscalconvenio de doble imposición TRLIRNR — RDLeg 5/2004 del IRNR art. 12.1TRLIRNR — RDLeg 5/2004 del IRNR art. 13.1 h)
Affects CompanyExpat · Non-residentIndividual
V0338-21 24 Feb 2021

Property tax cannot be deducted from imputed real estate income

SG de Impuestos sobre la Renta de las Personas Físicas
renta imputadabienes inmuebles urbanosvalor catastralderechos reales de disfruteimputación de rentas LIRPF — Ley 35/2006 del IRPF art. 85
Affects CompanyExpat · Non-residentIndividual
V1003-19 8 May 2019

Donating property usufruct to children generates real estate capital income

SG de Impuestos sobre la Renta de las Personas Físicas
usufructo temporalrendimientos del capital inmobiliariovalor de mercadorenta imputadavalor catastral LIRPF — Ley 35/2006 del IRPF art. 6.5LIRPF — Ley 35/2006 del IRPF art. 21
Affects CompanyExpat · Non-residentIndividual
V1872-18 26 Jun 2018

Primary residence is defined as the home occupied for the majority of the year

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualrenta imputadaresidencia continuadaperiodo impositivoimputación de rentas inmobiliarias LIRPF — Ley 35/2006 del IRPF art. 7.t)LIRPF — Ley 35/2006 del IRPF art. 33.4.b)
Affects CompanyExpat · Non-residentIndividual

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