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 from being passed on to taxpayers compared to what was applied in 2022, a fiftieth Additional Provision is added. fifth in the Personal Income Tax Law to establish that, exclusively with effects for the 2023 tax period, in those municipalities in which the cadastral values ​​had been reviewed, modified or determined through a collective valuation procedure of a general nature, in accordance with the cadastral regulations, provided that they had come into force as of January 1, 2012, the imputation at 1.1 percent will continue to apply in 2023.