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V1881-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

Taxation must be based on the total cadastral value of the dwelling for the imputation of real estate income

The inquirer asks whether they must pay IBI based on the total value of their dwelling or only on 70% of the construction for the imputation of income in the IRPF. The DGT responds that, as they hold full ownership and there is no administrative concession over the dwelling, they must be taxed on the entirety of the asset.

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2015-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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