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V1979-20 ·17 June 2020 ·consulta-vinculante Medium impact
Tax

A 2% rate applies to cadastral value for imputed real estate income if no recent collective valuation has occurred

The inquirer asks which percentage should be applied to the cadastral value of their properties for the imputation of income in Personal Income Tax (IRPF), given that update coefficients have been applied in their municipality. The DGT rules that a rate of 2 per cent must be applied.

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2020-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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