Skip to content
V1761-21 ·4 June 2021 ·consulta-vinculante Medium impact
FISCAL

La imputación de rentas inmobiliarias se calcula aplicando un porcentaje sobre el valor catastral

Se consulta si para calcular la imputación de rentas inmobiliarias en el IRPF debe usarse el valor catastral o el de sucesiones. La DGT responde que debe aplicarse el porcentaje legal sobre el valor catastral.

Lifecycle

2021-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact