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V2737-18 15 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

A 2% rate of the cadastral value applies to the imputation of real estate income in Albacete

The taxpayer inquired about the percentage to be applied to the cadastral value when calculating the imputation of real estate income for properties in Albacete rented to relatives. The DGT ruled that, as there have been no collective valuation revisions of cadastral values in the last ten years, the applicable rate is 2%.

The question raised

Percentage to be applied to the cadastral value for the purpose of determining the imputation of real estate income in the case of real estate located in Albacete.

The DGT's ruling

When real estate is leased to relatives up to the third degree, the net yield cannot be lower than the result of applying the rules of Article 85 of the LIRPF. For urban real estate, the percentage is 2% of the cadastral value, unless the values have been revised through collective valuation during the tax period or in the previous ten years, in which case it would be 1.1%. In Albacete, as there have been no revisions in the last ten years, 2% applies.

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