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Practical manual for Income Tax 2023.

Chapter 10. Special procedures: imputation and attribution of income

  1. Introduction: income imputations
  2. Real estate income imputation regime
  3. Income allocation regime
  4. Allocation of income from Spanish and European economic interest groups and temporary business unions
  5. Imputation of incomes in the international tax transparency scheme
  6. Imputation of income from the transfer of image rights
  7. Special regime for workers posted to Spanish territory
  8. Imputation of income by partners or participants of collective investment institutions established in countries or territories classified as non-cooperative jurisdiction
  9. Special scheme: Capital gains due to change of residence
  10. Practical case