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Practical Income Manual 2019.

Declaration of imputed real estate income

In section "C" of the declaration must be listed all the data related to the properties available to their owners or usufructuaries at any time during the year. , whether they hold ownership over them directly (ownership or usufruct) or as a consequence of their participation in an entity under the allocation of income regime, with the exception of unbuilt plots and those that are not susceptible to use for urban reasons. . The imputed real estate income corresponding to each of the properties will be recorded in box [0089] .