BLOCK III: Statistics by declarant

It is made up of two groups of tables:

• Gross income subject to tax, for the main declarant and for the spouse and others.
• Economic data, are presented broken down by recipient of the declared income and classified as owner and spouse (this information is new both in the model 100 declaration and in this statistic). This group of tables is organized into four sections:
  • Earned income
  • Income from movable capital
  • Real estate not used for economic activities
  • Earnings from economic activities

  Real estate not assigned to activity not only includes economic data, but also includes the aggregate of the equivalent number of residential homes not assigned to economic activity and not intended as primary residences, depending on the percentage of ownership of each owner and the period of use: On the one hand, homes for the exclusive use of their owners (second homes) and, on the other, rented homes. The imputed real estate income is divided based on whether the property has remained at the owners' disposal for the entire year or whether the property has also been rented out for part of the year.