The liable persons of immovable property’s income are the owners, tenants (persons having the rights to use actually), possessors, servitudes and usufruct right owners of the property and their tenants in the event of leasing of a rented property and right.
Real estate capital income is the income derived from the leasing of property and rights by the persons listed below.
· Owners; (the owner of the property or right of ownership of the leased property, that is, the person whose name has been registered in the title deed.)
· Possessor; (A person who has the power to use it on a property or right. This person may also be in the holder or possessor position.)
· Holder; (Persons who hold and control real estate or property at hand and have actual control over these.)
· Easement right holders; (Persons who hold the same right established in favor of another real estate or person on a real estate by registering the title deed.)
· Owners of Right of Usufruct; (Persons who are registered in the title deeds on behalf of their rights to use, holding, possession on real estate pursuant to law or contract.)
Tenant; (It is the person who has leased the property or the right to a real estate. The income from the leasing of a rented real estate or right by the tenant to another person is also the real estate capital will.)