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Habitual home determined by continuous and effective residence, not registration
V5308-26
No imputation of property rental income if property unusable due to urbanistic reasons
V5301-26
Rental income must be imputed for ownership of a second property even if not used
V5348-26
Rental income not imputable if illegal occupation and eviction process start
V5321-26
Exemption from corporate tax retention possible if conditions met
V5046-26
No imputation of rental income for properties under construction
V1282-26
Rental income must be charged for a garage purchased after the main residence
V1283-26
Rental income must be imputed for property ownership not constituting habitual residence
V1077-26
New construction value has no impact on IIVTNU calculation
V0594-26
Rental income from property should not be imputed if a usufruct right exists
V0536-26
Residues tax due even for vacant properties; owner liable for payment
V0290-26
Amortisation calculation differs for full ownership and usufruct
V2476-25
No imputation of rental income if property not usable
V2447-25
Movable assets and rehabilitation costs not deductible for IIVTNU calculation
V2371-25
IBI due upon increase in surface area in the following year
V2310-25
V2252-25
Rental income must be imputed for holiday let properties when unoccupied
V2243-25
Rental income from construction properties not imputable if not usable
V1910-25
No imputation of rental income for urban land pending construction
V1949-25
Rental income must be charged for non-residential shared property share
V1935-25
No imputation of immovable rental income for unconstructed land area
V1932-25
Imputation of rental income for an unoccupied property not constituting habitual residence
V1926-25
Free transfer of a property to a nephew triggers imputed rental income
V1900-25
Amortisation deduction for rented property based on 3% of higher of acquisition cost or cadastral value (excluding land)
V1901-25
The taxable base for property transfers is determined by the reference value or the highest of the declared amounts
V1603-25
Rental income must be imputed for jointly owned property
V1409-25
It is possible to break down the total value of an inheritance to determine the acquisition value for IIVTNU
V1213-25
Imputation of property rental income to holders of beneficial rights
V0912-25
The IBI tax base for surface rights may be based on the cadastral value of the construction
V0044-25
Usufructuaria of industrial property with ruined building: rental income imputation applies to full cadastral value if the property is usable
V2262-24
Property valuation unchanged despite remote work in home
V0711-24
No imputation of rental income for rural property occupied by third parties if judicial proceedings are initiated
V0514-23
Rental income imputation applies to property owners or holders of real enjoyment rights
V1971-21
Imputation of rental income calculated as a percentage of cadastral value
V1761-21
No rental income should be reported for illegally occupied property if eviction proceedings begin
V1308-21
No imputation of property rental income if property is used in a full-time economic activity
V1294-21
Rental income imputation must be based on the full cadastral value of the plot
V1200-21
Rental income must be imputed for property ownership period
V0123-21
No imputation of immovable rental income for under-construction or non-useable properties
V2862-20
No imputation of rental income for unconstructed land in rural property with a farm shed
V2864-20
No imputation of immovable rental income for urban plots without construction
V2834-20
Rental income must be imputed for unoccupied property in a community of property
V2206-20
Exclusion of rental income from illegally occupied properties during eviction proceedings
V1054-20
Imputation of rental income excluded for habitual residence
V0978-20
No impute rental income for illegally occupied property if eviction proceedings begin
V1385-18
No imputation of immovable rental income to holder of bare property when usufruct is reserved
V1407-15
Purchase of second-hand apartments may qualify for RIC, but land requires specific rehabilitation
V1829-14
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