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V1348-22 13 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

2% imputed real estate income rate applies if cadastral values have not been reviewed in the last ten years

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.

The question raised

It is requested to know whether a reduced coefficient of 1.1% may be applied instead of the general 2% for the purposes of computing the imputation of real estate income in the aforementioned tax.

The DGT's ruling

The percentage applicable for the imputation of real estate income shall be 1.1% if the cadastral values have been reviewed, modified, or determined through a general collective valuation procedure during the tax period or in the ten preceding periods. Otherwise, the percentage to be applied to the cadastral value shall be 2%.

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