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A query is made regarding how income from leased real estate that forms part of an estate should be attributed. The DGT responds that attribution depends on who holds the ownership of the real estate at any given time.
Question posed: How is the income generated in 2022 by the leased real estate attributed?
Income from real estate capital is attributed to those who hold ownership of the generating assets. In this case, the income belongs to the unsettled estate through the income attribution regime until the adjudication of the real estate. Following adjudication via public deed, the income corresponds to the heir to whom each property is adjudicated.
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