7,3,7. Completion

This section will list all the properties of which the declarant has been the owner or usufructuary at any time during the year, including the habitual residence and properties used for economic activities or which are the subject of business leases.

Properties whose ownership or usufruct corresponds to an entity under an income attribution regime and which are leased, transferred to third parties, used for an economic activity or which are the subject of a business lease will NOT be listed in this section.

These properties and the income derived from them are listed and declared in section “E” of the declaration: “Special regimes: "Income attribution regime". However, the imputation of real estate income whose ownership corresponds to entities in income attribution must be declared in this section.

Completion

When the taxpayer has incorporated the properties, he/she will indicate, if not stated, the use(s) and any additional data requested.

If you have had several properties rented together under the same lease (for example, a rented house with a storage room and a parking space), you will mark the rental use for the main property.

The remaining properties will be marked as accessory properties.

To give the property the use of accessory lease, you will have to click on the icon that appears to the right of "If you have accessory properties leased, for a single price, next to that property, access to select them" and the possible accessory properties will be displayed when the window opens.

To select them, check the cadastral reference box. If the accessory property had other uses, you will select them in this same window.

In the incorporation, only the identifying data of the leased properties are transferred. Income and expenses must be completed in the declaration itself. To do this, you will have to click "edit" on the rented properties and enter the amounts in the "Additional information" section. It is also accessed by clicking "pending" in the declaration summary column.
If you have not included the properties, you will have to complete their identification data, the use(s) and the "Additional information" section.
If you are the owner or usufructuary of a property that is not included in the list of properties, whether or not they are eligible for incorporation, you will have to register the property in "Property Registration" and additionally complete the identification data, the use(s) and the "Additional Information" section.

Identification data and uses

Property %

The percentage of participation in the full ownership of the property determined in accordance with the rules on legal ownership that are applicable in each case will be indicated with two decimal places.

In the case of bare ownership of the property, you will not have to indicate the percentage of ownership that corresponds to the bare ownership. If you only have bare ownership, you should not reflect the property.

Usufruct %

The percentage of participation in the usufruct of the property determined in accordance with the rules on legal ownership that are applicable in each case will be indicated with two decimal places.

Nature

It will be indicated whether the property has a rural or urban nature.

Only rural properties that have been rented, that generate imputed real estate income, or that constitute the taxpayer's habitual residence will be included.

Situation

The code that corresponds to the location of the property will be selected from the drop-down menu.

Land registry reference number

This section will contain the property's cadastral reference that appears on the property tax receipt.

Property address

The complete address of the property must be stated.

Applications

ALL uses that the property has had during the year must be indicated by checking the boxes corresponding to the different uses and completing the "Additional information" requested in each of them.