What is the calculation formula for imputed income?

The complete formula: cadastral value × imputation rate × tax rate × ownership share × days of ownership / 365. Each factor in detail: the cadastral value (Valor catastral) comes from the IBI assessment. Under current AEAT rules (DA 55 LIRPF, tax years 2023–2025), the imputation rate is 1.1% where the cadastral revision dates from 2012 or later, otherwise generally 2.0%. The tax rate is 19% for EU/EEA residents, 24% for others. The ownership share is recorded in the Escritura. Days of ownership are the days during the tax year on which the owner held the property and it was not rented. Worked example: cadastral value €250,000, imputation rate 1.1%, EU/EEA resident, 60% ownership share, full year (365 days). Calculation: €250,000 × 1.1% = €2,750 tax base. Share: €2,750 × 60% = €1,650. Tax: €1,650 × 19% = €313.50. Deadline for tax year 2025: 1 January to 31 December 2026. From tax year 2026 (Orden HAC/623/2026): 1 April to 31 December of the following year.