Los impatriados en régimen especial del IRPF deben imputar rentas inmobiliarias por su vivienda habitual en España, según el TEAC

Los impatriados en régimen especial del IRPF deben imputar rentas inmobiliarias por su vivienda habitual en España, según el TEAC

Criterio unificado del TEAC sobre las rentas imputadas de inmuebles

El Tribunal Económico-Administrativo Central (TEAC), en su resolución n.º 3697/2025, de 17 de julio de 2025, ha fijado criterio en relación con la tributación de los contribuyentes del Impuesto sobre la Renta de las Personas Físicas (IRPF) que se acojan al denominado régimen especial de impatriados. Este régimen, regulado en el artículo 93 de la Ley del IRPF (LIRPF), permite a trabajadores, emprendedores e inversores que se trasladan a España optar por tributar conforme a la normativa del Impuesto sobre la Renta de no Residentes (IRNR), con ciertas especialidades.

El TEAC aclara que estos contribuyentes deben imputar las rentas inmobiliarias derivadas de bienes inmuebles urbanos situados en España que no estén afectos a actividades económicas, incluso cuando se trate de su vivienda habitual. Esta doctrina unifica criterio y aclara una cuestión controvertida en el ámbito tributario.

¿Qué es un impatriado?

Los impatriados son los trabajadores, profesionales, emprendedores e inversores residentes en el extranjero -sean o no españoles, pero, en todos los casos, personas físicas- desplazados a territorio español por determinados motivos laborales.

Diferencias entre la normativa del IRPF y del IRNR

A juicio del TEAC, el hecho de que los impatriados, aunque sean residentes fiscales en España, tributen bajo el marco del IRNR implica que sólo están sujetos por sus rentas de fuente española, no por su renta mundial. Esta limitación viene establecida en el artículo 13 de la Ley del IRNR (LIRNR), el cual considera rentas obtenidas en España, entre otras, las siguientes:

  • Las procedentes de inmuebles situados en territorio español, ya sea de forma directa o indirecta (art. 13.1.g LIRNR).
  • Las rentas inmobiliarias imputadas por inmuebles urbanos ubicados en España que no estén afectos a actividades económicas (art. 13.1.h LIRNR).

Por tanto, el régimen especial de impatriados no exime automáticamente de la imputación de rentas inmobiliarias derivadas de la titularidad de inmuebles urbanos, aunque se trate de su residencia habitual en España.

La remisión al artículo 85 de la LIRPF y su verdadero alcance

El conflicto interpretativo ha surgido por la remisión que realiza el artículo 24.5 de la LIRNR al artículo 85 de la LIRPF en relación con la determinación de la base imponible de las rentas inmobiliarias. Este último precepto excluye de la imputación la vivienda habitual y el suelo no edificado. Sin embargo, el TEAC precisa que dicha remisión sólo tiene efectos en cuanto a la cuantificación de la renta imputada, no en cuanto a la determinación del hecho imponible, que ya queda definido en el artículo 13.1.h) de la LIRNR.

En palabras del Tribunal: «el legislador del IRNR se remite al artículo 85 de la LIRPF solo de cara a la determinación de tal renta imputada (es decir, a su cuantificación), pero en ningún caso para la delimitación del hecho imponible». Así, la referencia normativa no puede entenderse como una incorporación total del régimen del IRPF al del IRNR.

No cabe interpretar la normativa del IRNR con base en la del IRPF

El TEAC insiste en que la noción de renta inmobiliaria imputada a efectos del IRNR no puede definirse ni completarse con las disposiciones del IRPF, ya que el IRNR ya establece con claridad qué supuestos están sujetos y cuáles no. Solo se prevé una excepción: los inmuebles afectos a actividades económicas.

Según la resolución, no existe «laguna legal en el IRNR a completar por el IRPF», y no resulta jurídicamente correcto interpretar el concepto de renta imputada conforme a criterios propios del IRPF. En definitiva, no cabe excluir de tributación la renta imputada por la vivienda habitual del contribuyente impatriado que tributa conforme al régimen del IRNR.

Consulta o descarga la resolución reseñada en este artículo aquí

Haz clic aquí para acceder a la resolución n.º 3697/2025, de 17 de julio de 2025, del Tribunal Económico-Administrativo Central (TEAC).

Consideraciones finales para los contribuyentes impatriados

A la luz de este pronunciamiento, los contribuyentes que adquieren la residencia fiscal en España y cumplen los requisitos del artículo 93 de la LIRPF deben analizar con detenimiento las implicaciones fiscales del régimen por el que opten. Aunque el régimen especial de impatriados permite aplicar la normativa del IRNR, ello no evita la imputación de rentas inmobiliarias por la titularidad de la vivienda habitual si no está afecta a una actividad económica.

Por tanto, la elección entre tributar como contribuyente general del IRPF o acogerse al régimen especial con normativa del IRNR debe realizarse valorando todas las consecuencias fiscales derivadas. Este nuevo criterio del TEAC aporta claridad y cierra la puerta a interpretaciones más favorables que se apoyaban indebidamente en la exclusión que el IRPF hace respecto a la vivienda habitual.

¿Necesitas información, asesoramiento hacer una simulación de renta o ayuda para realizar tu declaración del IRPF o del Impuesto sobre la renta de no residentes (IRNR)?

¿Quieres más información? Puedes leer entradas anteriores sobre el impuesto sobre la renta de las personas físicas (IRPF) aquí y la declaración de la renta y sobre los impatriados pero sobre todo no lo dudes y ponte en contacto con Moya&Emery rellenando el formulario de contacto a continuación ante cualquier duda o necesidad al respecto.

Contenido relevante y de calidad en nuestro blog

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