Doctrine by topic · DGT Observatory

Susceptibility of Use: 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 9 rulings · 2018–2026

Current position

No income shall be imputed for properties under construction or when, due to urban planning reasons, they are not susceptible to use according to article 85.1 of the Personal Income Tax Law (LIRPF). The regulations do not require a specific document to prove this situation. The taxpayer must prove the impossibility of use through any means of evidence admitted in Law, the assessment of which is the responsibility of the Administration.

The DGT's position has remained constant since 2018. The criterion establishes that the lack of susceptibility to use due to urban planning causes exempts the imputation of income. The doctrine is uniform in allowing any means of evidence to prove such a situation without requiring a specific document.

Turning points

  1. V1592-21

    Specifies that, for properties in a ruinous state, the declaration of ruin is one of the admitted means of evidence to prove the lack of susceptibility to use.

Analysis based on 9 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V2447-25 11 Dec 2025

No imputation of rental income if property not usable

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasvalor catastralsusceptibilidad de usorazones urbanísticasmedios de prueba LIRPF — Ley 35/2006 del IRPF art. 85.1
Affects CompanyExpat · Non-residentIndividual
V1910-25 15 Oct 2025

Rental income from construction properties not imputable if not usable

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasinmuebles en construcciónsusceptibilidad de usobien de interés culturalvalor catastral LIRPF — Ley 35/2006 del IRPF art. 85.1
Affects CompanyExpat · Non-residentIndividual
V1592-21 26 May 2021

No imputed real estate income if property is proven unfit for use

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasvalor catastralsusceptibilidad de usomedios de pruebaestado ruinoso LIRPF — Ley 35/2006 del IRPF art. 85.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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