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The inquirer asks what percentage should be applied to the cadastral value of a property to calculate the imputation of real estate income. The DGT responds that, as the cadastral values in the municipality have not been revised in the last ten tax periods, the applicable percentage is 2%.
Question posed: Percentage to be applied to the cadastral value for the purpose of determining the imputation of real estate income.
The percentage for the imputation of real estate income is 2% of the cadastral value, unless the municipal values have been revised or modified through collective valuation in the current tax period or in the ten preceding periods, in which case it would be 1.1%. Given that there has been no revision in the municipality of Mochales in the 2017 period or in the ten previous years, the 2% rate applies.
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