{"id":46108,"date":"2025-05-19T06:07:43","date_gmt":"2025-05-19T06:07:43","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=46108"},"modified":"2025-10-21T21:22:06","modified_gmt":"2025-10-21T21:22:06","slug":"imputation-de-revenu","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/imputation-de-revenu\/","title":{"rendered":"L&rsquo;imputation des revenus : quand faut-il l&rsquo;appliquer ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"46108\" class=\"elementor elementor-46108\" 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-d1db65e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1db65e\" 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-85c21f9\" data-id=\"85c21f9\" 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-107b5f8 elementor-widget elementor-widget-text-editor\" data-id=\"107b5f8\" 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>Avez-vous entendu parler de l&rsquo;imputation des revenus en Espagne ?<\/p><p>S\u00fbrement que oui<\/p><p>Dans cet article, nous vous expliquons ce que c&rsquo;est et comment il est calcul\u00e9.<\/p><p>Les biens immobiliers qui ne constituent pas le logement habituel et qui ne sont pas lou\u00e9s ou affect\u00e9s \u00e0 des activit\u00e9s \u00e9conomiques peuvent g\u00e9n\u00e9rer un revenu pr\u00e9sum\u00e9 dans l&rsquo;imp\u00f4t sur le revenu des personnes physiques (IRPF).<\/p><p>Il convient de rappeler le moment o\u00f9 cette imputation a lieu, ainsi que la proc\u00e9dure de calcul de celle-ci.<\/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-b68966d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b68966d\" 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-c5ba776\" data-id=\"c5ba776\" 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-467e290 elementor-widget elementor-widget-heading\" data-id=\"467e290\" 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\">Comment calcule-t-on l'imputation de loyer ?<\/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-44a72d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44a72d5\" 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-b011c44\" data-id=\"b011c44\" 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-924e52e elementor-widget elementor-widget-text-editor\" data-id=\"924e52e\" 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>Imputation du revenu dans l&rsquo;imp\u00f4t sur le revenu des personnes physiques<\/p><p>Lorsqu&rsquo;une personne est propri\u00e9taire d&rsquo;un bien immobilier \u00ab\u00a0oisif\u00a0\u00bb (c&rsquo;est-\u00e0-dire qu&rsquo;elle ne le loue pas ou ne l&rsquo;utilise pas comme logement habituel ou pour des activit\u00e9s \u00e9conomiques), des \u00ab\u00a0revenus pr\u00e9sum\u00e9s\u00a0\u00bb doivent \u00eatre imput\u00e9s sur la base g\u00e9n\u00e9rale de son imp\u00f4t sur le revenu des personnes physiques.<\/p><ul><li>En termes g\u00e9n\u00e9raux, la taxe sur l&rsquo;imputation de revenu correspond \u00e0 2 % de la valeur cadastrale du bien en question.<\/li><li>Dans le cadre de la r\u00e9vision ou de la modification de la valeur cadastrale, un pourcentage de 1,1 % de cette valeur est \u00e9tabli lorsqu&rsquo;il est effectu\u00e9 au cours de la m\u00eame p\u00e9riode d&rsquo;imposition ou des dix ann\u00e9es pr\u00e9c\u00e9dentes.<\/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\">Voici le lien pour voir si la valeur cadastrale de votre maison a \u00e9t\u00e9 r\u00e9vis\u00e9e<\/a><\/p><ul><li>Dans le cas o\u00f9 le bien immobilier n&rsquo;a pas de valeur cadastrale enregistr\u00e9e ou n&rsquo;a pas \u00e9t\u00e9 d\u00fbment notifi\u00e9 au propri\u00e9taire, l&rsquo;imputation appliqu\u00e9e sera de 1,1 % sur 50 % de la valeur d&rsquo;acquisition (ou de la valeur v\u00e9rifi\u00e9e aux fins d&rsquo;autres imp\u00f4ts, si celle-ci est sup\u00e9rieure).<\/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-abfcaf0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abfcaf0\" 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-b230109\" data-id=\"b230109\" 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-41a6338 elementor-widget elementor-widget-heading\" data-id=\"41a6338\" 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\">Imp\u00f4t sur le revenu des personnes physiques de 2023 et 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-3512da2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3512da2\" 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-a58a898\" data-id=\"a58a898\" 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-1f7f158 elementor-widget elementor-widget-text-editor\" data-id=\"1f7f158\" 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><strong>IRPF de 2023 y 2024<\/strong><\/p><p>Comme cela s&rsquo;est produit en 2023, le Tr\u00e9sor a confirm\u00e9 que dans l&rsquo;imp\u00f4t sur le revenu des personnes physiques de 2024, le coefficient de 1,1 % est \u00e9galement applicable aux biens immobiliers dont les valeurs cadastrales sont entr\u00e9es en vigueur \u00e0 partir de 2012.<\/p><p>\u00a0<\/p><p>Ainsi, en pratique, dans l&rsquo;imp\u00f4t sur le revenu des personnes physiques de 2024, ce coefficient de 1,1 % est applicable aux valeurs cadastrales r\u00e9vis\u00e9es au cours des douze ann\u00e9es pr\u00e9c\u00e9dentes (2 % si elles sont entr\u00e9es en vigueur en 2011 ou avant).<\/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-bb83eba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb83eba\" 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-9dc1836\" data-id=\"9dc1836\" 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-f6317f7 elementor-widget elementor-widget-heading\" data-id=\"f6317f7\" 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\">Quand y a-t-il une imputation de revenu ?<\/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-f0e4a90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f0e4a90\" 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-2d42541\" data-id=\"2d42541\" 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-8d22f28 elementor-widget elementor-widget-text-editor\" data-id=\"8d22f28\" 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>Exigences qui d\u00e9terminent l&rsquo;imputation du revenu<\/h3><p>Cependant, pour que l&rsquo;imputation des revenus ait lieu, le bien immobilier doit remplir les conditions suivantes en m\u00eame temps :<\/p><ul><li>Logement urbain construit.<\/li><\/ul><p>Il doit s&rsquo;agir d&rsquo;une propri\u00e9t\u00e9 de nature urbaine construite. En d&rsquo;autres termes, la maison ne peut pas \u00eatre rustique.<\/p><p>Les immeubles rustiques et fonciers ne sont pas affect\u00e9s (sauf s&rsquo;ils abritent des constructions non indispensables \u00e0 une exploitation agricole, d&rsquo;\u00e9levage ou foresti\u00e8re).<\/p><ul><li>N&rsquo;affecte pas les activit\u00e9s \u00e9conomiques.<\/li><\/ul><p>Il ne doit pas \u00eatre affect\u00e9 \u00e0 des activit\u00e9s \u00e9conomiques ou \u00eatre un g\u00e9n\u00e9rateur de revenus du capital immobilier (par location ou sous-location).<\/p><ul><li>Ce ne doit pas \u00eatre votre r\u00e9sidence habituelle<\/li><\/ul><p>Dans le cadre du concept de logement habituel, les annexes et jusqu&rsquo;\u00e0 deux places de garage sont incorpor\u00e9es au logement, \u00e0 condition qu&rsquo;elles soient situ\u00e9es dans le m\u00eame b\u00e2timent que le logement habituel et qu&rsquo;elles aient \u00e9t\u00e9 acquises conjointement avec celle-ci. C&rsquo;est-\u00e0-dire, dans la m\u00eame \u00e9criture.<\/p><ul><li>Autres logements<\/li><\/ul><p>En fin de compte, il est \u00e9tabli que la propri\u00e9t\u00e9 ne peut pas \u00eatre en cours de construction ou \u00eatre consid\u00e9r\u00e9e comme impropre \u00e0 l&rsquo;utilisation en raison de restrictions d&rsquo;urbanisme.<\/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-f67ad05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f67ad05\" 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-ceb2367\" data-id=\"ceb2367\" 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-70a0ddb elementor-widget elementor-widget-heading\" data-id=\"70a0ddb\" 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 des revenus des r\u00e9sidences secondaires<\/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-8126f99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8126f99\" 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-2860c42\" data-id=\"2860c42\" 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-78c4680 elementor-widget elementor-widget-text-editor\" data-id=\"78c4680\" 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>L&rsquo;imputation du revenu de la r\u00e9sidence secondaire est calcul\u00e9e de la m\u00eame mani\u00e8re<\/h3><p>Les r\u00e9sidences secondaires utilis\u00e9es pour leur propre usage g\u00e9n\u00e8rent des revenus imput\u00e9s, car il ne s&rsquo;agit pas de la r\u00e9sidence habituelle.<\/p><p><strong>Attention !<\/strong><\/p><p>En revanche, un logement contigu \u00e0 l&rsquo;habituel, qui rejoint ce dernier, acquiert \u00e9galement le caract\u00e8re de logement habituel, de sorte qu&rsquo;il n&rsquo;est pas appropri\u00e9 d&rsquo;imputer des revenus pour celui-ci.<\/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-85fd007 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85fd007\" 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-7db91fe\" data-id=\"7db91fe\" 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-1f2c3bb elementor-widget elementor-widget-heading\" data-id=\"1f2c3bb\" 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\">Logements non susceptibles d'utilisation<\/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-9ffe11d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ffe11d\" 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-e5f7a0b\" data-id=\"e5f7a0b\" 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-ecc5f53 elementor-widget elementor-widget-text-editor\" data-id=\"ecc5f53\" 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>Doutes concernant l&rsquo;imputation des revenus<\/h3><p>L&rsquo;exigence selon laquelle la propri\u00e9t\u00e9 n&rsquo;est pas susceptible d&rsquo;\u00eatre utilis\u00e9e \u00ab\u00a0pour des raisons d&rsquo;urbanisme\u00a0\u00bb suscite g\u00e9n\u00e9ralement des doutes.<\/p><p>Cette situation se produit principalement dans les immeubles qui sont en situation de ruine (circonstance que le contribuable peut prouver par tout moyen de preuve), ou dans les immeubles qui ne disposent pas d&rsquo;une licence de premi\u00e8re occupation.<\/p><p>Eh bien, gardez \u00e0 l&rsquo;esprit que :<\/p><ul><li>Le Tr\u00e9sor consid\u00e8re que le fait qu&rsquo;un bien immobilier ait \u00e9t\u00e9 construit en violation de la r\u00e9glementation en mati\u00e8re d&rsquo;urbanisme ou sur un terrain non constructible n&rsquo;implique pas qu&rsquo;il ne soit pas susceptible d&rsquo;\u00eatre utilis\u00e9.<\/li><\/ul><p>Mais attention, cette interpr\u00e9tation est bas\u00e9e uniquement sur le concept d'\u00a0\u00bbutilisation\u00a0\u00bb et ne prend pas en compte les aspects urbanistiques.<\/p><p>Si le bien immobilier ne respecte pas la r\u00e8gle d\u00e8s le d\u00e9part, il convient de soutenir qu&rsquo;il n&rsquo;est pas susceptible d&rsquo;\u00eatre utilis\u00e9 pour des raisons d&rsquo;urbanisme et qu&rsquo;il n&rsquo;y a pas lieu d&rsquo;imputer des revenus.<\/p><p>En fin de compte, le fisc veut de l&rsquo;argent et tous les logements, m\u00eame s&rsquo;ils sont ill\u00e9gaux, vont presque toujours \u00eatre impos\u00e9s.<\/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-c7a88ae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7a88ae\" 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-7afd024\" data-id=\"7afd024\" 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-d117a6e elementor-widget elementor-widget-heading\" data-id=\"d117a6e\" 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\">En r\u00e9sum\u00e9<\/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-f6beb59 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f6beb59\" 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-ea54243\" data-id=\"ea54243\" 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-6d33f51 elementor-widget elementor-widget-text-editor\" data-id=\"6d33f51\" 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>L&rsquo;imputation de revenu est une petite taxe que la hacienda a impos\u00e9e au cas o\u00f9 elle ne d\u00e9clarerait pas le loyer qu&rsquo;elle peut obtenir pour cette r\u00e9sidence secondaire. C&rsquo;est comme un imp\u00f4t sur le patrimoine d\u00e9guis\u00e9. Comme disait mon oncle, il faut vivre avec.<\/p><p>Et comme cela s&rsquo;est produit en 2023, dans l&rsquo;imp\u00f4t sur le revenu des personnes physiques de 2024, l&rsquo;imputation des revenus pour les biens immobiliers dont les valeurs cadastrales sont entr\u00e9es en vigueur \u00e0 partir de 2012 est de 1,1 %, et non de 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>Avez-vous entendu parler de l&rsquo;imputation des revenus en Espagne ? S\u00fbrement que oui Dans cet article, nous vous expliquons ce que c&rsquo;est et comment il est calcul\u00e9. Les biens immobiliers qui ne constituent pas le logement habituel et qui ne sont pas lou\u00e9s ou affect\u00e9s \u00e0 des activit\u00e9s \u00e9conomiques peuvent g\u00e9n\u00e9rer un revenu pr\u00e9sum\u00e9 dans [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":43123,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-46108","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 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