What is the DA 55 LIRPF and why does it matter?

The Disposición Adicional 55 of the Ley del IRPF (DA 55 LIRPF) governs the imputation rate used to calculate imputed tax under the Modelo 210. Under current AEAT administrative practice (Manual Renta 2025 §7.3.4), for tax years 2023 to 2025 the 1.1% rate applies where the municipality's general cadastral revision (Ponencia de Valores) took effect on or after 1 January 2012. If the revision date is earlier, 2.0% generally applies. The DA 55 is therefore the central legal basis for determining the rate. It differs from the general Article 85 LIRPF, which uses a rolling ten-year period for residents. For the IRNR calculation (non-residents), the AEAT refers to the DA 55 and applies the logic set out there. In practical terms: anyone calculating their tax liability needs to know the Año de revisión of their municipality — not the general tax year. This date appears on the IBI assessment or through the Sede Electrónica del Catastro. The DA 55 is authoritative for tax years 2023–2025. Whether the AEAT maintains this approach for later tax years depends on future legislation and administrative practice.