Real estate income imputation regime

The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can consult how to declare an empty property at the disposal of the owner (second homes).

Regulations: Art. 85 and Additional Provision fifty-fifth Law IRPF

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