Chapter 4. Returns on capital assets
The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can find out how to calculate the income derived from the rental of a property in its different modalities (habitual residence, tourist use, business premises... ) and deductible rental expenses.
- Returns on capital assets
- Full returns
- Estimated real estate capital returns and related transactions
- Deductible expenses
- Non deductible expenses
- Net performance
- Net Yield Reductions
- Minimum computable income in case of relationship
- Reduced net yield
- Individualization of real estate capital returns
- Temporary imputation of real estate capital returns
- Real estate declaration
- Practical case