Declaration of imputed real estate income

In section C" of declaration all data relating to the properties available to their owners or usufructuaries at any time during the fiscal year must be listed, whether they hold direct ownership of them (ownership or usufruct) or as a result of their participation in an entity under an income attribution regime, with the exception of undeveloped plots of land and those that are not susceptible to use for urban planning reasons.

Specifically, the following data must be entered for each of them:

1. Part of the property that is at the taxpayer's disposal, box [0087 ] : If the entire property has remained at the taxpayer's disposal during the year, 100% will be recorded.

   When, due to simultaneous use or destination of the property, only a part of it, such as, for example, a single floor of the building, has remained at the disposal of the taxpayer, the percentage, expressed with two decimal places, that represents the surface area of said part in relation to the total surface area of the property will be indicated.

2. Computable period (number of days), box [0085] : 365 will be recorded when the property has remained at the taxpayer's disposal throughout the year. Otherwise, the number of days that the property has been at the taxpayer's disposal will be expressed.

   In the exceptional case that the property is, on the same days, partly at the taxpayer's disposal and partly used for other purposes, an X will be marked in box [0086] , indicating the number of days that it has been at the taxpayer's disposal in box [0088] .

3. Amount of imputed real estate income , box [0089] .