Declaration of attributed income

The attributed income must be declared in the corresponding section of part "E" of the declaration, first identifying the taxpayer who has the status of partner, joint owner or participant of the entity, the NIF of the same or, if it lacks this, 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 leased or transferred to third parties by entities under the income attribution regime" must also be completed, which will include the identification data of the property and the joint partner or participant requested therein.

Special case: existence of imputed real estate income

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