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Practical manual for Income Tax 2021.
Chapter 10. Special procedures: imputation and attribution of income

Practical manual for Income Tax 2021.

Imputation regime for real estate income

Regulations: Art. 85 Law PIT

Concept and requirements of the imputation of real estate income
Determination of the amount of imputable income
Individualization of real estate income
Declaration of imputed real estate income
Example: Real estate income allocation

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Updated webpage: March 16, 2023