In general

Regulations: Art. 22.1 Law Income Tax

The following are considered to be gross income from real estate capital: those derived from the leasing or from the constitution or transfer of rights or powers of use or enjoyment over rural and urban real estate or real rights that fall on them , whose ownership corresponds to the taxpayer and are not affected by economic activities carried out by the same.

Full or shared ownership of property rights or real rights of enjoyment over real estate that is not leased or transferred to third parties, nor is it used for economic activities, does not generate real estate capital gains, but rather gives rise to the application of the special regime for the imputation of real estate income, with the exception of habitual residences, undeveloped plots of land and rural properties.

See in this regard, within Chapter 10, the section " Real Estate Income Imputation Regime ", and articles 6.2.e) and 85 of the Personal Income Tax Law