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Form 100. Personal Income Tax Declaration 2018

7.4.5. Time-shifting rights to real estate

In the case of rights of use of real estate by shift, 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, on the date of tax accrual, the properties lack a cadastral value or this value has not been notified to the owner, the acquisition price of the right to use will be taken as the basis for imputation.

The imputation of real estate income will not be applicable to the holders of rights to use real estate in turn when their duration does not exceed two weeks per year.