Special procedures

Real estate income imputation regime

In order to prevent, as a consequence of the delay in the processing of collective valuation procedures, an increase in taxation derived from the ownership of real estate with respect to that applied in 2022 from being passed on to taxpayers, an Additional Provision fifty-fifth is added to the Law of the PIT to establish that, exclusively for the 2023 tax period, in those municipalities where 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 entered into force on or after January 1, 2012, they will continue to apply the imputation at 1.1 percent in 2023.