{"id":45525,"date":"2025-05-19T06:07:43","date_gmt":"2025-05-19T06:07:43","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=43452"},"modified":"2025-10-08T15:51:36","modified_gmt":"2025-10-08T15:51:36","slug":"the-imputation-of-income-when-do-you-have-to-apply-it","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/the-imputation-of-income-when-do-you-have-to-apply-it\/","title":{"rendered":"The imputation of income: when do you have to apply it?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"45525\" class=\"elementor elementor-45525\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-23cf258 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23cf258\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e6d8114\" data-id=\"e6d8114\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4708ae6 elementor-widget elementor-widget-text-editor\" data-id=\"4708ae6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Have you heard about the imputation of income in Spain?<\/p><p>I&#8217;m sure<\/p><p>In this article we explain what it is and how it is calculated.<\/p><p>Real estate that does not constitute the usual residence and that are not leased or affected by economic activities can generate a presumed income in the Personal Income Tax (IRPF).<\/p><p>It is necessary to remember the time at which this imputation occurs, as well as the procedure for its calculation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b3578bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3578bb\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db6b45a\" data-id=\"db6b45a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-970b1f2 elementor-widget elementor-widget-heading\" data-id=\"970b1f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How is the income imputation calculated?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b3cfe26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3cfe26\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f4855ac\" data-id=\"f4855ac\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9206585 elementor-widget elementor-widget-text-editor\" data-id=\"9206585\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Imputation of income in the personal income tax<\/h3><p>When a person owns an &#8220;idle&#8221; property (that is, throughout the year he does not rent it or use it as a habitual home or for economic activities), &#8220;presumed income&#8221; must be charged to the general base of his personal income tax.<\/p><ul><li>In general terms, the tax of the imputation of income corresponds to 2% of the cadastral value of the property in question.<\/li><li>In the context of the revision or modification of the cadastral value, a percentage of 1.1% of said value is established when it is carried out in the same tax period or in the previous ten.<\/li><\/ul><p><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-ayuda-presentacion\/irpf-2023\/7-cumplimentacion-irpf\/7_3-rendimientos-derivados-inmuebles\/7_3_4-municipios-valor-catastral-revisado-2021.html\" target=\"_blank\" rel=\"noopener\">Here is the link to see if the cadastral value of your home has been reviewed<\/a><\/p><ul><li>In the event that the property does not have a registered cadastral value or has not been duly notified to the owner, the imputation applied will be 1.1% on 50% of the acquisition value (or the value verified for the purposes of other taxes, in case it is higher).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8451d10 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8451d10\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-702e9e8\" data-id=\"702e9e8\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a5b737f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5b737f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a24103e\" data-id=\"a24103e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-67ae11f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67ae11f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-012643f\" data-id=\"012643f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76e255e elementor-widget elementor-widget-heading\" data-id=\"76e255e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Personal income tax for 2023 and 2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e96f1f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e96f1f5\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cc09807\" data-id=\"cc09807\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85aaf04 elementor-widget elementor-widget-text-editor\" data-id=\"85aaf04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Personal income tax for 2023 and 2024<\/h3><p>As happened in 2023, the Treasury has confirmed that in the IRPF of 2024 in the imputation of income the coefficient of 1.1% is also applicable for properties whose cadastral values came into force from 2012.<\/p><p>Thus, in practice, in the 2024 personal income tax this coefficient of 1.1% is applicable for the cadastral values revised in the previous twelve years (2% if they came into force in 2011 or earlier).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d721a9c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d721a9c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5030025\" data-id=\"5030025\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43e37e2 elementor-widget elementor-widget-heading\" data-id=\"43e37e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When is there an imputation of income?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-69777d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69777d9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a8e1aab\" data-id=\"a8e1aab\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9712f1 elementor-widget elementor-widget-text-editor\" data-id=\"f9712f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Requirements that determine the imputation of income<\/h3><p>However, for the imputation of rents to proceed, the property must meet the following requirements at the same time:<\/p><ul><li><strong>Built Urban Housing.<\/strong><\/li><\/ul><p>It must be a built urban property. That is, the house cannot be Rustic.<\/p><p>Rustic and solar properties are not affected (unless they house constructions that are not essential for agricultural, livestock or forestry).<\/p><ul><li><strong>Not affected by economic activities.<\/strong><\/li><\/ul><p>It must not be affected by economic activities or be a generator of income from real estate capital (either by rent or by sublease).<\/p><ul><li><strong>It must not be your usual home<\/strong><\/li><\/ul><p>Within the scope of the concept of habitual housing, the annexes to the house and up to two parking spaces are incorporated, provided that they are located in the same building as the usual home and have been acquired jointly with it. That is, in the same writing.<\/p><ul><li><strong>Other homes<\/strong><\/li><\/ul><p>Ultimately, it is established that the property cannot be under construction or be considered unfit for use due to urban restrictions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-52f31e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52f31e3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-04410b7\" data-id=\"04410b7\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa9c753 elementor-widget elementor-widget-heading\" data-id=\"fa9c753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imputation of income from second homes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7ab30eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ab30eb\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-44372d9\" data-id=\"44372d9\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c17515e elementor-widget elementor-widget-text-editor\" data-id=\"c17515e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>The imputation of income from the second residence is calculated the same<\/h3><p>The second homes used for own use generate imputation of income, since it is not the usual home.<\/p><p><strong>Attention!<\/strong><\/p><p>On the other hand, a house adjacent to the usual one, which joins the latter, also acquires the character of habitual housing, so it is not appropriate to impute rents for it.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6f71586 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f71586\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f56fed7\" data-id=\"f56fed7\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ef472c elementor-widget elementor-widget-heading\" data-id=\"5ef472c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Housing not susceptible to use<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e95dc3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e95dc3e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a2551d8\" data-id=\"a2551d8\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-01ecbfe elementor-widget elementor-widget-text-editor\" data-id=\"01ecbfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Doubts regarding the imputation of income<\/h3><p>The requirement that the property is not susceptible to use &#8220;for urban planning reasons&#8221; usually generates doubts.<\/p><p>This situation occurs mainly in properties that are in a situation of ruin <strong>(a circumstance that the taxpayer can prove by any means of proof<\/strong>), or in properties that do not have a first occupation license.<\/p><p>Well, keep in mind that:<\/p><ul><li>The Treasury considers that the fact that a property has been built in violation of urban planning regulations or on non-buildable land does not imply that it is not susceptible to use.<\/li><\/ul><p><strong>But be careful<\/strong>, this interpretation is based only on the concept of &#8220;use&#8221; and does not take into account urban aspects.<\/p><p>If the property does not comply with the rule from the beginning, it can be defended that it is not susceptible to use for urban planning reasons and that the imputation of rents is not appropriate.<\/p><p>In the end, the treasury wants money and all housing, even if it is illegal, will almost always be taxed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-63da1ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63da1ff\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a90c8a\" data-id=\"7a90c8a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ab733a elementor-widget elementor-widget-heading\" data-id=\"7ab733a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In summary<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-930064a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"930064a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f235ceb\" data-id=\"f235ceb\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-115def1 elementor-widget elementor-widget-text-editor\" data-id=\"115def1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The imputation of income is a small tax that Hacienda has put in case it does not declare the rent that it can obtain for this second home. It&#8217;s like a covert wealth tax. As my uncle said, you have to live with it.<\/p><p>And as happened in 2023, in the personal income tax of 2024 the imputation of income for properties whose cadastral values came into force from 2012 is 1.1%, and not 2%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Have you heard about the imputation of income in Spain? I&#8217;m sure In this article we explain what it is and how it is calculated. Real estate that does not constitute the usual residence and that are not leased or affected by economic activities can generate a presumed income in the Personal Income Tax (IRPF). [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":43121,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46,1],"tags":[],"class_list":["post-45525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/imputacion-de-renta-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/imputacion-de-renta-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/imputacion-de-renta-300x169.webp",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/imputacion-de-renta.webp",1280,720,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The imputation of income: when do you have to apply it? - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/the-imputation-of-income-when-do-you-have-to-apply-it\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The imputation of income: when do you have to apply it? - Asesor\u00eda Orihuela Costa\" \/>\n<meta property=\"og:description\" content=\"Have you heard about the imputation of income in Spain? 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