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The taxpayer asks whether the reduced coefficient of 1.1% for imputed real estate income can be applied to their properties. The DGT rules that the applicable percentage depends on whether the municipality's cadastral values have undergone collective valuation during the tax period or within the preceding ten years.
Cuestión planteada Se solicita saber si puede aplicar un coeficiente reducido del 1,1% en vez del general del 2% a efectos de computar la imputación de rentas inmobiliarias en el citado impuesto.
El porcentaje aplicable para la imputación de rentas inmobiliarias será del 1,1% si los valores catastrales han sido revisados, modificados o determinados mediante un procedimiento de valoración colectiva de carácter general en el periodo impositivo o en los diez anteriores. En caso contrario, el porcentaje a aplicar sobre el valor catastral será del 2%.
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