What is the difference between the 1.1% and 2.0% imputation rate?

The imputation rate determines the tax base for properties that are not rented out. The difference between 1.1% and 2.0% has a direct impact on the tax liability. On a cadastral value of €200,000, the 1.1% rate produces a tax base of €2,200, while 2.0% produces €4,000. For an EU/EEA resident (19%): €418 versus €760. For someone resident outside the EU/EEA (24%): €528 versus €960. Which rate applies depends on the Año de revisión of the municipality — the year in which the most recent general cadastral revision (Ponencia de Valores) took effect. Under current AEAT rules (DA 55 LIRPF, tax years 2023–2025): if the Año de revisión is 2012 or later, 1.1% applies. If earlier, 2.0% generally applies. The Año de revisión appears on the IBI assessment (Recibo del IBI), issued annually by the municipality. It is usually shown as a separate field. If in doubt, the Sede Electrónica del Catastro can be consulted. This is not an academic distinction — for higher cadastral values, the difference can amount to several hundred euros per year.