Chapter 10. Special procedures: imputation and attribution of income
- Real estate income imputation regime
- Income allocation regime
- Allocation of income from Spanish and European economic interest groups and temporary business unions
- Imputation of incomes in the international tax transparency scheme
- Imputation of income from the transfer of image rights
- Special regime for workers posted to Spanish territory
- Imputation of income by partners or participants of collective investment institutions established in tax havens
- Special scheme: Capital gains due to change of residence
- Practical case