Calculation of income from the rental of a property (home, commercial premises, garage, holiday apartment)

Minimum computable income in case of relationship

When the lessee or the acquirer or assignee of the rights or use or enjoyment of the real estate, is the spouse or a relative of the taxpayer (including those related up to and including the third degree), the total computable net income may not be less than the amount that results from the application of the special regime of imputation of real estate income to the property or in rem right in question.

The degrees of family relationship both by blood and by affinity up to the third degree are:

First degree: children, spouse, parents, parents-in-law, sons-in-law and daughters-in-law. Second degree: grandparents, siblings, grandchildren and brothers and sisters-in-law. Third degree: uncles, nephews, nieces, great-grandparents and great-grandchildren.