Real estate capital income is the amount of rent collected in cash or in kind within the calendar year from the leasing of goods and rights. Rents collected monthly are converted to money with a precedent. Rents that are collected in advance and collected in advance are counted as the income of the related years. In the case of death and abandonment of the country, the rents collected in advance are considered to be the proceeds of the period in which the tax was lifted.
The assets that are added to the real estate by the lessee to increase or expand the economic value of the real estate are transferred to the lessor free of charge (In case of transfer of securities at a value lower than the equivalent value, the difference is considered as free transfer.) at the end of the lease period, and the said assets are deemed to have been collected on this date in terms of the lessor. The money received by the owner under the name of expenses such as elevators, heating, maintenance, water and lighting, is part of the gross revenue and is considered as income for the owner. Because these are the expense to be deducted from the revenue for the lessor.