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A property owner inquires whether they must pay tax on the imputation of income from a flat that is flooded and unusable for rent, and how a potential insurance compensation would be taxed. The DGT responds that the imputation of income is mandatory due to the mere availability of the property and explains the treatment of the compensation depending on whether it is for repair or due to destruction.
Question raised: Taxation under Personal Income Tax.
The imputation of real estate income arises whenever the property is available, regardless of its effective use or circumstances that prevent its use, except in cases specified by law. Regarding compensation, if it is for repair, a capital gain or loss only occurs if the amount does not match the cost of the repair. If it is due to destruction, the gain or loss is calculated by the difference between the compensation and the acquisition value of the asset.
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