Reviewed 10 June 2026
Valor catastral for Modelo 210
Valor catastral is the cadastral value used as the starting point for the imputed-income calculation. Modelo 210 Desk does not guess municipal valuation history; it asks the owner to confirm whether the known facts support the 1.1% or 2% imputation basis.
At a glance
- - The cadastral value usually appears on IBI or Catastro records.
- - The app asks for the value and the applicable imputation basis.
- - If no cadastral value has been notified, the case needs extra care and is not the primary MVP lane.
Why it matters
For non-rented periods, the taxable imputed income starts from cadastral value. A wrong value or wrong percentage can change the packet output.
What to collect
Collect the IBI receipt, Catastro reference, ownership share, and any information showing whether the cadastral value falls under the 1.1% basis.
When to pause
Pause if the property lacks a notified cadastral value, the owner does not know the title share, or the property cannot be used for urban/planning reasons.
FAQ
Does the app connect to Catastro?
No. The MVP assumes the owner enters known cadastral facts from their documents.
Can I use market value?
The standard imputed-income lane uses cadastral value. Cases without notified cadastral value are outside the primary MVP flow.
Official sources reviewed
- AEAT: Renta imputada de inmueble urbano para uso propioReviewed 2026-06-10. AEAT page update: 2026-01-19. Imputed-income basis, cadastral-value percentages, ownership share, pro rata days, and rates.
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The calculator blocks unsupported cases before checkout and keeps the AEAT filing path visible.
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