To whom is real estate income imputed?

You have to include imputed real estate income in your tax return:

• If you are the owner of a property and you have it at your disposal for all or part of the year.

• If you are a usufructuary or have another real right of use or enjoyment over a property, you must include the corresponding income in your tax return for the same amount as that which would correspond to the owner; the owner will not include any amount in their tax return for the imputation of real estate income.

• If you are the holder of a timeshare accommodation right you have to include imputed property income in your tax return according to the annual duration (days, weeks or months) of the period of use unless it is less than two weeks per year.

When there are several co-owners, each shall declare the amount resulting from applying the percentage that their share represents in terms of total ownership of the property to the total income generated by the property or right as imputed income.