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Imputation It is a term with origin in the Latin word imputatio. The concept is used to name the action and effect to impute (attribute the responsibility from a reprehensible fact to a person ; indicate the application of an amount to be taken into account in a register).

For example: "The imputation of the crime surprised the businessman, who says it has nothing to do with the fact", "Rupertson proved to be a very brave judge by announcing the imputation of the deputy", “The accountant forgot the imputation of the new taxes”, "With the allocation of sales last month, the year shows a positive balance".

In the field of right , the imputation is the act that implies the formal accusation to a person from a concrete crime . From the moment of the imputation, the accused can exercise his right to defense and ceases to be subject to the duties that correspond to the witnesses (such as telling the truth under the penalty of perjury).

For the statistics , is known as imputation to the stock substitution who have not been informed in an observation by other values. This step is necessary for the treatment of data from certain statistical techniques, which consider data that is not observed because they are imputed.

In the economyFinally, it is known as the theory of imputation to an Austrian postulate Friedrich von Wieser which argues that the factors are combined in fixed proportions in each industry, which does not happen in different industries.

Real estate income allocation

In Spain, the concept of imputation of real estate income refers to the obligation to pay taxes for being the owner or holder of a real right of enjoyment over a property Rustic or urban with building not indispensable for the development of a farm, for example, agricultural or forestry.

The property must meet the following requirements:

* It must not be affected by economic activities or be the source of income through its rental to third parties;
* it can't be the living place habitual of its owner, and in this point they include storage rooms and garages that have been bought together with the house;
* that is not a plot;
* that it is not a building under construction, that is, that it is not in said process when the tax period ends;
* It must not be a property that cannot be used for urban development reasons, such as the lack of a first occupancy license, the commission of any infraction of the ordinances, that its construction has taken place in a zone considered non-developable or that has been ruined, among other possibilities;
* there can be no right of use that establishes a use of less than two weeks per year;
* other than a parking space for owners of a municipal building.

He value of the income that the imputation to the taxpayer entails is obtained by applying 2% to the cadastral value of the property, unless the latter has been modified or revised, since in that case 1.1% must be applied. If a property has no cadastral value, then 1.1% of half of the highest of the following values ​​must be calculated: that of acquisition; the one verified by the Tax Administration in relation to other taxes.

If the property has been rented or used for commercial purposes at least a few months of the last year, the imputation of the rent must be carried out proportionally to the total of the days that its owner had at its disposal, that is, for your enjoyment personal.

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