7.4.3. Income attributed

The amount resulting from applying 2% to the cadastral value will be considered as the imputed income, proportionally determining the number of days corresponding to each tax period. 100

In the case of properties whose land registry values have been reviewed, modified or determined by a general collective valuation procedure, in accordance with the land registry regulations, and which have come into force in the tax period of the financial year or within the 10 previous tax periods, the income charged will be 1.1% of the cadastral value. 100

If at the date of accrual of the tax the property lacked the cadastral value or the property had not been notified to the holder, the percentage will be 1.1% and will be applied to 50% of the greater of the following values: that verified by the Administration for the purpose of other taxes or the price, consideration or value of the purchase.