Special procedures

Real estate income imputation regime

As in the previous year, in 2024, in order to avoid an increase in taxation derived from the ownership of real estate, compared to that applied in 2023, in those municipalities where the cadastral values have been reviewed, modified or determined through a collective valuation procedure of a general nature, in accordance with the cadastral regulations, provided that they have entered into force on or after January 1, 2012, will continue to apply the imputation at 1.1 percent in 2024. 

Income imputation regime for partners or participants in collective investment institutions established in countries or territories classified as non-cooperative jurisdictions

Order HFP /115/2023, of February 9, which determines the countries and territories, as well as the harmful tax regimes, that are considered non-cooperative jurisdictions ( BOE of February 10), which begins to apply in 2024, updates the list of countries and territories that appear in Royal Decree 1080/1991, of July 5.

The new list maintains countries and territories already included in the list in force under Royal Decree 1080/1991, and, as a new addition, the following are included: Barbados, Guam, Palau, American Samoa, Trinidad and Tobago and Samoa, with regard to the harmful tax regime (offshore business).