Declaration of attributed income
The attributed income must be declared in the corresponding heading of section "E" of the declaration, previously identifying the taxpayer who has the status of partner, community member or participant in the entity, the NIF of the same or, if it lacks one, the Identification Number assigned to the entity in the country of residence and its percentage of participation.
In the case of attribution of income from real estate capital, the heading "List of real estate leased or transferred to third parties by entities under the income attribution regime" must also be completed, which will include the identification data of the property and the common member or requested participant in it.
Special case: existence of imputation of real estate income
In the event that there are imputations of real estate income due to the fact that the property has been at the disposal of the entity under the income attribution regime during all or part of the year, or because the property has been leased only for part of the year , either because it was transferred throughout the year, the imputation of real estate income must be declared in section "C" of the declaration.