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V2457-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

Imputation of real estate income must be applied to the total cadastral value of the plot

A taxpayer inquired whether the imputation of real estate income should be calculated based on the value of the entire plot or only the building. The Directorate General of Taxes (DGT) ruled that the imputation must be applied to the total cadastral value of the plot.

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2023-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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