Declaration of imputed real estate income

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

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

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

   When, due to a 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 of said part will be indicated. in relation to the total surface area of the property.

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

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

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