7.3.3. Imputed income

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

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

If on the date of accrual of the tax the property has no cadastral value or this has not been notified to the owner, the percentage will be 1.1% and will be applied to 50% 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.