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A query is made regarding the percentage to be applied to the cadastral value to calculate the imputation of real estate income in a specific municipality. The DGT clarifies that the percentage depends on whether the cadastral values have been revised through collective valuation in the current period or in the previous ten periods.
Question posed: Percentage to be applied to the cadastral value for the purposes of determining the imputation of real estate income, in relation to a dwelling located in Los Palacios y Villafranca (Seville).
For urban properties not used for economic activities nor generating returns on capital, 2% is applied to the cadastral value. If the values have been revised through collective valuation in the tax period or in the previous ten periods, the percentage shall be 1.1%. In the specific case, as there has been no revision in the previous ten periods, the percentage will depend on whether a revision occurs in the accrual period.
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