Determination of the amount of attributable income

In general

The determination of the attributable income that corresponds to each of the urban properties generating said income in the terms discussed in the previous section, is carried out by applying the following percentages:

• 2 percent, generally . This percentage must be applied to the cadastral value of the property that appears on the Real Estate Tax (Urban) receipt corresponding to the 2023 financial year.

• 1.1 percent in the following assumptions :

1. During 2023 to properties located in municipalities in which the cadastral values ​​have been reviewed, modified or determined through a general collective valuation procedure, in accordance with the cadastral regulations, provided that they have come into force as of January 1, 2012.

   Note: This assumption will only apply during the 2023 tax period in accordance with the provisions of the fifty-fifth Additional Provision of the Personal Income Tax Law .

   Precision: Please note that article 66 of Law 31/2022, of December 23, on the General State Budgets for the year 2023 adds, with effect from January 1, 2023, a new fifty-fifth Additional Provision in the Law of IRPF which allows during the 2023 tax period to apply the imputation percentage of 1.1 percent to properties whose cadastral values ​​have been reviewed, modified or determined through a general collective valuation procedure , in accordance with the cadastral regulations, provided that they have come into force as of January 1, 2012.

   For years prior to 2023, in accordance with the provisions of the second paragraph of article 85 of the Personal Income Tax Law , the percentage of 1.1 percent will only apply in the case of real estate. whose cadastral values ​​had been reviewed, modified or determined through a general collective valuation procedure, in accordance with cadastral regulations and had come into force in the tax period or within the ten previous tax periods .

2. Properties that, on the date of tax accrual (normally, December 31), lacked a cadastral value or this value has not been notified to the owner.

   The percentage of 1.1 percent will be applied to 50 percent of the largest of the following values:

   • The price, consideration or acquisition value of the property.

   • The value of the property verified by the Administration for the purposes of other taxes.

Note: No deduction of any type of expense will be made on the amount resulting from the application of the percentage that, in each case, corresponds.

Properties acquired, transferred or destined for different uses in 2023

In the case of properties acquired or transferred in the year 2023 or that have been leased, subleased or used for an economic activity during part of the year, as well as in other cases in which the property has been at the disposal of its owners or usufructuaries only for a period of time. part of the year, the income attributable to this concept will be that which proportionally corresponds to the number of days included in said period.

Special case: real rights of use by turn over real estate

The right of use by shift that can be constituted as a limited real right or as a seasonal rental contract, will give rise to the imputation of real estate income only in the cases of real rights of use by shift on property.

In these cases, the imputation must be made by the owner of the real right applying the percentage of 2% or 1.1%, as appropriate, to the result of prorating the cadastral value of the Real Estate Tax (IBI) based on the duration. annual (days, weeks or months) of the use period.

If on the date of accrual of personal income tax the properties lacked a cadastral value or this had not been notified to the owner, the acquisition price of the use right will be taken as the basis for imputation.

The imputation of real estate income to the holders of these rights will not apply when their duration does not exceed 2 weeks per year.