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Practical manual for Income Tax 2019.
Chapter 10. Special procedures: imputation and attribution of income

Practical manual for Income Tax 2019.

Real estate income imputation regime

Subject
Requirements for the imputation of real estate income
Determining the amount of taxable income
Special case: real rights of timeshare use over real estate
Individualization of real estate income
Declaration of imputed real estate income
Example: Real estate income allocation

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Updated webpage: 17/October/2023