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V0653-18 12 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

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

A query was made regarding the percentage to be applied to the cadastral value to determine the imputation of real estate income. The DGT ruled that the percentage depends on whether the municipality's cadastral values have been revised during the tax period or within the previous ten years.

The question raised

Percentage to be applied to the cadastral value for the purpose of determining the imputation of real estate income.

The DGT's ruling

The applicable percentage is 2% of the cadastral value, unless the values have been reviewed, modified, or determined through collective valuation during the tax period or in the ten preceding periods, in which case it shall be 1.1%. If the property lacks a notified cadastral value, 1.1% is applied to 50% of the higher value between that verified by the Administration or the acquisition value.

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