7.4.5. Rights to use real estate in turn

In the case of rights to use real estate in turn, the imputation will be made to the owner of the real right, prorating the cadastral value based on the annual duration of the use period.

When the property has no cadastral value on the date of accrual of the tax or this has not been notified to its owner, the acquisition price of the right of use will be taken as the basis for imputation.

The imputation of real estate income will not apply to the holders of rights to time-share use of real estate when its duration does not exceed two weeks per year.