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View Full Version : Finance What value do I use to work out tax for my modelo 210?



barryk
10-05-2013, 17:50
I would be grateful if anyone could advise which value I should use for calculating the tax due when completing the Modelo 210 as I have received some conflicting advice

Should I use the Valor Catastral or the Base Liquidable for the calculation

Many Thanks

BarryK

Fivepence
10-05-2013, 18:07
I would be grateful if anyone could advise which value I should use for calculating the tax due when completing the Modelo 210 as I have received some conflicting advice

Should I use the Valor Catastral or the Base Liquidable for the calculation

Many Thanks

BarryK

Send a PM to forum member Goldenmaniac Barry, I'm sure she will advise you.

Goldenmaniac
10-05-2013, 18:50
Base Imponible [4]: se consignará la cantidad resultante de aplicar el porcentaje que corresponda, de entre los citados más adelante, al valor catastral del inmueble.
Porcentaje aplicable:
- Inmuebles cuyo valor catastral haya sido revisado o modifi cado con efectos desde el 1 de enero de 1994 ......................... 1,1%
- Restantes inmuebles .................................................. .................................................. .................................................. 2%
Sobre el importe resultante no procederá la deducción de ningún tipo de gasto.
source http://www.agenciatributaria.es/static_files/AEAT/Contenidos_Comunes/La_Agencia_Tributaria/Modelos_y_formularios/Declaraciones/Modelos_200_al_299/210/Instrucciones/OrdenIRNR2010instrucciones210.pdf
The Base liquidable is used to calculate IBI (Rates) not the same thing