Declaration of imputed real estate income

In section "C" of the declaration you must list all the data relating to the properties available to their owners or usufructuaries at any time during the fiscal year, whether they hold ownership of them directly (ownership or usufruct) or as a result of their participation in an entity under an income attribution regime, with the exception of undeveloped land and land that cannot be used for urban planning reasons. The imputed real estate income corresponding to each of the properties will be recorded in box [0089] .