For Spain, Calvo and Sanchez (2010) show that the inclusion of imputed rents in household income does not substantially change the number of people considered poor and non-poor on the basis of where they live. The main changes in the composition of the poor population that result from including imputed rents in income are the type of households, the age of household members, and tenure status. The authors suggest that the inclusion of imputed rents reduces by more than half the poverty rates of the over-65s who live alone.