Nobody pays you this income, so nobody can withhold on it: that is why article 28.3 does not relieve you and article 4.3 of the Order names it expressly among the income that does require a return, even if the property sits empty all year.
The 1.1% window closes 10 tax periods after the cadastral revision. From 2027 this same property goes to 2 % with nothing else having changed.
This accrual already follows the wording given by Order HAC/623/2026: the window opens on 1 April rather than 1 January, and direct debit closes on 23 December.
If you did not own it all year, or you share the title
Article 85.1 apportions the income by the days falling in each tax period, and article 85.2 imputes it to each owner in proportion to their share.
General information for educational purposes. It does not constitute financial or tax advice.
It does not compute capital gains on a sale, dividends or interest, the permanent-establishment regime, or the limits of any particular double taxation treaty.