Requirements for the imputation of real estate income

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

That it concerns 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 the 8th), not affected by economic activities.
That these are rustic properties with buildings that are not essential for the development of agricultural, livestock or forestry operations, not affected by economic activities.
The concept of assets assigned to economic activities is discussed in Chapter 6.
That do not generate capital returns. Capital gains may be derived from the leasing of real estate, businesses or mines or from the creation or transfer of rights or powers of use or enjoyment over real estate.
Real estate capital returns are discussed in Chapter 4 .
That they do not constitute the principal residence of the taxpayer. For these purposes, parking spaces acquired together with the property, up to a maximum of two, are considered to be 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.