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V1421-20 ·14 May 2020 ·consulta-vinculante Medium impact
Tax

A 2% cadastral value rate must be applied for the imputation of real estate income in the case consulted

The applicant asks which percentage should be applied to the cadastral value of a second home and a parking space following the application of update coefficients in 2014. The DGT rules that a 2% rate must be applied because update coefficients do not constitute a general collective valuation procedure.

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2020-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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