If you own an inherited flat, a holiday home or an empty commercial unit, the Spanish Tax Agency (AEAT) will charge you IRPF on the 2025 Tax Return even if you never collected a single euro. AEAT has stepped up its automatic cross-checks with the Cadastre, and the figure is already pre-loaded on many draft returns. Here's how much it can cost you — and how to avoid overpaying.
What's changed?
Imputed real estate income is not new — it has been set by Article 85 of Spanish Income Tax Law 35/2006 for years — but according to AEAT's 2025 Annual Tax Control Plan, automatic cross-checks with the Directorate-General of the Cadastre have been reinforced. The result: in the 2025 campaign, thousands of taxpayers will see that "phantom" income pre-loaded on their draft return for the first time.
If you own an urban property that (1) is not your main residence, (2) is not rented out and (3) is not used for an economic activity, you must declare a percentage of its cadastral value as deemed income:
| Scenario | Rate | Example (cadastral value €90,000) |
|---|---|---|
| Cadastral value revised and in force from 1 January 2012 onwards (2025 rule under Royal Decree-Law 16/2025) | 1.1% | €990 imputed |
| Revision before 2012 or no revision at all | 2% | €1,800 imputed |
The figure is prorated by the days the property was "at the owner's disposal" (not rented out, not your main residence) and by your ownership share.
Who is affected?
- Owners of a second residence (beach, village, mountains).
- People who have inherited a flat and have not yet sold or rented it out.
- Co-owners: each one declares their proportional share.
- Parking spaces and storage rooms that are independent of the main residence.
- Empty flats awaiting a tenant or renovation.
No income is imputed for: main residence, undeveloped land, properties under construction and those not fit for use for urban planning reasons.
What should you do?
- Find your cadastral value on the IBI (property tax) bill or at sede.catastro.gob.es and check the date of the last revision.
- In Renta Web, review boxes 0085 to 0089 of section C of Form D-100 (days at the owner's disposal and imputed real estate income).
- If the property was bought, inherited or rented during the year, declare only the days it was "at the owner's disposal" (not rented, not your main residence).
- If the draft already includes the imputation, verify the rate applied (1.1% vs 2%). Getting the bracket wrong almost doubles the bill.
- Make sure the ownership share is correct (50% community-of-property marriage, proportional shares for inheritance).
Watch out with the draft
Accepting the draft "as is" without reviewing the cadastral value or the revision date is the most expensive mistake. If you file voluntarily before AEAT requests it, Article 27 LGT applies a 1% surcharge per month of delay (up to 12 months) and 15% from month 13 onwards plus late-payment interest. If AEAT spots it first, a penalty procedure of 50%–150% (Article 191 LGT) is also opened.
Key tip
Run the numbers before signing
A flat with a cadastral value of €90,000 and a cadastral revision from 2019 imputes €990 a year (1.1%). Without a recent revision, it would impute €1,800 (2%). The difference: up to ≈ €300 more in IRPF at the average rate. Check it on the IBI bill before accepting the draft.
Context
According to the 2025 Annual Tax Control Plan published by AEAT and Article 85 of Spanish Income Tax Law 35/2006, information cross-checks with the Directorate-General of the Cadastre allow automatic detection of properties with pending imputation. The Renta Practical Manual published by the Tax Agency details the exempt scenarios and the days to be counted.
Frequently asked questions
Do I have to declare imputed income if the flat is empty because I'm looking for a tenant?
Yes. As long as the property is "at the owner's disposal" and there's no active lease, the unrented days generate imputed income at 1.1% or 2% of the cadastral value.
What if the inherited home is still pending probate?
Each co-heir imputes their proportional share from the date the estate-holder died, even if the inheritance has not yet been formally divided.
Does a parking space also generate imputed income?
Only if it is independent of the main residence. Parking spaces purchased together with the main residence (up to a maximum of two) are treated as part of it and do not generate imputed income.
Can I deduct community fees or the IBI?
No. The imputation is a fixed deemed income with no deductible expenses. Only when you actually rent the property (real real-estate capital income) can you deduct IBI, community fees, interest, repairs, etc.
How do I know if my cadastral value has been revised?
The IBI bill shows the "year the cadastral value took effect". You can also check it at sede.catastro.gob.es with a digital certificate or Cl@ve. For the 2025 campaign, the 1.1% rate applies if that revision is from 1 January 2012 onwards (threshold set by Royal Decree-Law 16/2025); otherwise the 2% rate applies.
Going deeper
- Review the key dates of the 2025 Tax Return campaign.
- See which deductions are most often forgotten.
- If you already filed incorrectly, learn how to amend your return.