Temporary imputation of real estate capital returns
General rule
Regulations: Art. 14.1 a) Law Personal Income Tax
As a general rule, income from real estate capital, both income and expenses, must be allocated to the tax period in which they are payable by the recipient, regardless of the moment in which the income was collected and the taxes paid. bills.
Special rules
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Estimated returns on real estate capital
Regulations: Art. 14.2 f) Law Personal Income Tax
The estimated income from real estate capital and those derived from related transactions will be allocated to the tax period in which they are understood to have been produced. Said exercise will be the one in which the provision of goods or rights capable of generating income of this nature has been made.
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Returns pending judicial resolution
Regulations: Art. 14.2 a) Law Personal Income Tax
Notwithstanding the foregoing, when all or part of an income has not been paid because the determination of the right to its perception or its amount is pending judicial resolution (not mere non-payment), the unpaid amounts will be charged to the period tax in which the judicial ruling becomes final, even if they have not been collected in said year