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V2366-17 18 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

2% of cadastral value must be applied for imputed real estate income if no recent review has occurred

A taxpayer inquired about the percentage to be applied for the imputation of income from a property that is not their primary residence. The DGT ruled that 2% must be applied if the cadastral value has not been reviewed within the last ten tax periods.

The question raised

Percentage to be applied for the purposes of the imputation of real estate income.

The DGT's ruling

The percentage applicable for the imputation of real estate income is 1.1% only if the cadastral values have been reviewed, modified, or determined through a general collective valuation during the tax period or in the ten preceding periods. If this recent review requirement is not met, the percentage to be applied to the cadastral value shall be 2%.

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