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Form 100. Personal Income Tax Declaration 2018

7.4.3. Imputed income

The amount resulting from applying 2% to the cadastral value will be considered imputed income, determined proportionally to the corresponding number of days in each tax period.

In the case of properties whose cadastral values have been reviewed, modified, or determined through a general collective valuation procedure, in accordance with the cadastral regulations, and have come into force in the tax period of the year or in the period of the 10 previous tax periods, the imputed income will be 1.1 percent of the cadastral value.

If on the date of tax accrual the property had no cadastral value or this had not been notified to the owner, the percentage will be 1.1 percent and will be applied to 50 percent of the highest of the following values: that verified by the Administration for the purpose of other taxes or the price, consideration or value of the purchase.