Requirements for the imputation of real estate income

The imputation of real estate income is conditional on the properties from which said presumed income derive meet the following requirements:

That they are urban real estate classified as such in article 7 of the consolidated text of the Real Estate Cadastre Law, approved by Royal Legislative Decree 1/2004, of March 5 ( BOE of 8), not affected by economic activities.
That they are rural properties with constructions that are not essential for the development of agricultural, livestock or forestry farms, not affected by economic activities.
The concept of heritage elements assigned to economic activities is discussed in Chapter 6.
That do not generate returns on capital. Capital returns may derive from the leasing of real estate, businesses or mines or from the constitution or transfer of rights or powers of use or enjoyment over real estate.
Returns on real estate capital are discussed in Chapter 4 .
That they do not constitute the principal residence of the taxpayer. For these purposes, it is understood that the parking spaces acquired jointly with the property up to a maximum of two are part of the taxpayer's habitual residence.
That the property is not land without any buildings, or with buildings under construction, or buildings which, for city planning reasons, cannot be used.