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V0251-22 14 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

A 2% rate must be applied to the modified cadastral value if no general collective valuation has occurred

The applicant asks which cadastral value and percentage should be used for the imputation of real estate income following a downward revision of their property's cadastral value. The DGT indicates that the new cadastral value must be used and that the rate will be 2% if no general collective valuation has taken place within the last ten tax periods.

The question raised

For the purposes of the imputation of real estate income, which cadastral value and which percentage to be applied to said value must be considered.

The DGT's ruling

For the imputation of real estate income, the cadastral value resulting from the resolution modifying the value must be used. The applicable percentage shall be 2% if the cadastral values of the municipality have not been revised through a general collective valuation procedure during the tax period or in the ten preceding periods. If such a revision exists, the percentage shall be 1.1%.

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