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Practical Income Manual 2022.

Real estate income imputation regime

The Electronic Headquarters of the Tax Agency incorporates a “Virtual Income Assistant”, where you can consult how to declare an empty property at the disposal of the owner (second residences).

Regulations: Art. 85 Law Personal Income Tax

  1. Concept and requirements of the imputation of real estate income
  2. Determination of the amount of attributable income
  3. Individualization of real estate income
  4. Declaration of imputed real estate income
  5. Example: Real estate income allocation