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The inquirer asks whether a 1.1% rate should be applied to the cadastral value for the imputation of real estate income. The DGT responds that the applicable percentage depends on whether the municipality's cadastral values have been revised during the current tax period or within the previous ten periods.
Cuestión planteada Si a los efectos de determinar la imputación de rentas inmobiliarias el porcentaje a aplicar sobre el valor catastral es del 1,1%.
Para inmuebles urbanos o rústicos con construcciones no indispensables, la renta imputada es el 2% del valor catastral. El porcentaje será del 1,1% si los valores catastrales han sido revisados, modificados o determinados mediante valoración colectiva general en el periodo impositivo o en los diez anteriores. En el caso de Deltebre, al haberse revisado en el año 2000, corresponde aplicar el 2% para el ejercicio 2016.
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