Declaration of attributed income

The attributed income must be declared in the corresponding section of section "E" of the declaration, previously identifying the taxpayer who has the status of partner, commoner or participant of the entity, the NIF of the same or, if it does not have one, the Identification Number assigned to the entity in the country of residence and its percentage of participation.

In the case of attribution of income from real estate capital, the section "List of real estate properties leased or transferred to third parties by entities under an income attribution regime" must also be completed, which will include the identification data of the property and the joint partner or participant requested in it.

Special case: existence of imputation of real estate income

In the event that there are imputations of real estate income due to the fact that the property has been at the disposal of the entity under an income attribution regime during all or part of the year, either because the property was rented only for part of the year, or because it was transferred during the year, the imputation of real estate income must be declared in section "C" of the declaration.