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A non-habitual residence owner has enquired about the percentage to be applied to the cadastral value for the imputation of real estate income. The Directorate General of Taxes (DGT) has ruled that, as cadastral values in the municipality have not been revised in the last ten tax periods, a rate of 2% applies.
Cuestión planteada Porcentaje a aplicar sobre el valor catastral a efectos de determinar la imputación de renta inmobiliaria.
Para inmuebles urbanos no afectos a actividades económicas ni generadores de rendimientos del capital, se aplica el 2% sobre el valor catastral. El porcentaje reducido del 1,1% solo aplica si los valores catastrales han sido revisados, modificados o determinados mediante valoración colectiva general en el período impositivo o en los diez anteriores. En el caso concreto, al no haber revisión en el municipio en dicho plazo, el porcentaje es del 2%.
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