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what is the correct coefficient to use for year 2021 , is it 1.1% or 2%
I had my lawyer do it up to 2018 and they used 1.1%
i changed to someone else in 2019 and they used 2%
I am going to do it myself this year so I would like to know what one to use
Hi I’ve copied this from the Agencia Tributaria website https://sede.agenciatributaria.gob.es/Sede/en_gb/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/tributacion-rentas-comunes-obten-espana-nr/rentas-imputadas-bienes-inmuebles-urbanos.html
Taxation
Regulations: Articles 24, 25 and 26 Non-Resident Income Tax Law
The tax base corresponding to the imputed income of urban real estate located in Spanish territory will be determined in accordance with personal income tax regulations. For this purpose, the amount resulting from applying the percentage that corresponds to the cadastral value of the property, which appears on the receipt of the Real Property Tax (IBI), must be computed as income:
Accruals until December 31, 2014
Properties whose cadastral value has been revised or modified with effect from January 1, 1994: 1.1%
Remaining properties: 2%
Accruals since January 1, 2015
Properties whose land register values have been reviewed or modified, or determined by a general collective valuation procedure, in accordance with the land register regulations, and have come into force in the tax period or within the ten previous tax periods. 1.1%
Remaining properties: 2%
Hope this helps
Regards
Anne
