Calculation
What is the imputation rate for the Modelo 210?
The imputation rate determines what proportion of the cadastral value is treated as notional income when the property is not rented. Under current AEAT rules (DA 55 LIRPF / AEAT Manual Renta 2025 §7.3.4), for tax years 2023 to 2025: 1.1% applies where the municipality's general cadastral revision (Ponencia de Valores) took effect on or after 1 January 2012. Otherwise, 2.0% generally applies. Whether 1.1% or 2.0% is used follows from the Año de revisión on the IBI assessment — the annual municipal property tax bill. The difference is significant: on a cadastral value of €200,000, the 1.1% rate produces a tax base of €2,200, while 2.0% produces €4,000. At a 19% rate (EU/EEA residents), that means €418 versus €760 — a difference of €342. Most municipalities in the Balearics have updated cadastral values and generally fall under the 1.1% rate. If in doubt: check the IBI assessment or consult the Sede Electrónica del Catastro. Fiscaro reads the Año de revisión automatically when the IBI-OCR function is used.
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This article is for general information purposes only and does not constitute individual tax advice. For an assessment tailored to your specific circumstances, we recommend consulting a qualified tax adviser or Spanish gestoría.