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Collective Valuation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 21 rulings · 2016–2023

Current position

The imputed income for urban real estate is 2% of the cadastral value. A rate of 1.1% is applied only if the values have been reviewed, modified, or determined through a general collective valuation during the tax period or in the ten preceding periods. If the property lacks a notified cadastral value, 1.1% is applied to 50% of the higher value between that verified by the Administration or the acquisition value.

The DGT's position remains constant regarding the application of the 2% and 1.1% rates depending on the validity of the collective valuation. The doctrine has specified that the application of update coefficients does not equate to a collective valuation procedure. Likewise, the calculation for properties without a notified cadastral value has been defined.

Turning points

  1. V1421-20

    Clarifies that the application of cadastral value update coefficients does not constitute a collective valuation procedure.

  2. V1121-22

    Establishes that in the absence of a notified cadastral value, the 1.1% rate is applied to 50% of the higher value between that verified by the Administration or the acquisition value.

Analysis based on 21 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21

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