7,3,5. Completion

This section will list all properties owned or used by the declarant at any time during the fiscal year, including the primary residence, properties used for economic activities, or properties leased for business purposes.

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 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 may be incorporated, you will have to register the property in "Property Registration" and additionally complete the identification data, the use(s) and the "Additional Information" section.
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 can click "edit" on the rented properties and enter the amounts in the "Additional information" section. You can also access it from the "pending" column that appears in the declaration summary.

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.

Total cadastral value of the property

Regardless of the percentage of ownership or usufruct held in the property, the total cadastral value of the property must be recorded.

When you have selected "At the disposal of its owners" as the property use, the ownership percentage or usufruct and the total cadastral value of the property will be transferred by the program to that section of the declaration.

Likewise, if you own the property and have selected "Lease" as the use, the ownership percentage and the total appraised value of the property reflected in this box will be transferred by the program to the depreciation section.

This box will not be enabled for properties located abroad or without a cadastral reference.

Property address

The complete address of the property must be stated.

For properties abroad, select the Country Code

This box will only be open if you entered code 5 in the Situation section.

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.