Chapter 4. Returns on capital assets
The Electronic Headquarters of the Tax Agency incorporates a « Virtual Income Assistant », where you can consult how to calculate the returns derived from the rental of a property in its different modalities (regular residence, tourist use, Local business.. ) 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