General considerations

The real estate owned or held by the taxpayer may have one or different uses or purposes during the fiscal year and said uses determine whether or not income subject to tax is obtained. PIT as the type of taxable income that must be declared (for example, a property that, in whole or in part, has been leased, subleased or transferred to third parties during the fiscal year, thereby giving rise to the obtaining of income from real estate capital, and that has also remained successively or simultaneously at the disposal of the taxpayer, giving rise to the imputation of real estate income).

For this reason, section “C” of the declaration under the title “List of real estate and income derived from real estate at the disposal of its owners, leased or transferred to third parties, or used for economic activities” is intended to identify each property, owned by the taxpayer or by the person holding the right of usufruct, and its uses during the year, collecting the information necessary to declare the income from real estate capital and the imputed real estate income that correspond to them.