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Practical Guide to Income Tax 2019.
Chapter 10. Special procedures: imputation and attribution of income

Practical Guide to Income Tax 2019.

Imputation regime for real estate income

Subject
Requirements for the imputation of real estate income
Determination of the amount of imputable income
Special case: real rights of use by turn 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