7.4.6.6.2. Section D: List of urban real estate assets used for economic activities or subject to business leasing

In section D of page 5 of the tax return you must list those urban properties that during all or part of the tax period have been used for economic activities or have been the object of business leasing. A data capture window will indicate the percentage of ownership in the property, the nature, the location code and, if applicable, the cadastral reference.

When the ownership of the property affected or the object of the business lease corresponds to an entity under the income attribution system, each and every one of the taxpayers who are members or participants in the entity must list the said property in section D, indicating the percentage of participation that corresponds to them in the ownership thereof.