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A taxpayer asks which cadastral value should be used for the imputation of real estate income following the annulment of a cadastral review. The DGT responds that the value the property held immediately before the annulled valuation must be used.
Question posed: Which is the cadastral value upon which the corresponding percentage must be applied for the purposes of determining the imputation of real estate income established in Article 85 of the LIRPF.
For the imputation of real estate income under Article 85 of the LIRPF, the cadastral value to be considered is that communicated by the Regional Cadastre Management in the replacement document. Therefore, the value the property had at the time immediately preceding the act annulled by the resolution of the Economic-Administrative Tribunal must be applied. The fact that the AEAT tax data do not reflect this value is due to the fact that the communication from the Cadastre to the Tax Agency is carried out on December 31.
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