New Virtual Assistant for Real Estate Income
The "Virtual Income Tax Assistant on Real Estate" has been incorporated as a virtual IRPF assistance tool. This tool, unlike the Income and Economic Activities Informants, offers the possibility of asking questions using free text in which, through specific phrases, the details of your query are described, which will be answered in a personalized way through the use of artificial intelligence.
The tool only includes topics related to real estate, although other matters affecting the tax will be incorporated successively.
The topics that can be consulted are those related to income derived from real estate depending on the use to which it is intended, such as habitual residence, at the disposal of its owners, affected by economic activity or property for rent, including in this last case all possible types of leasing. It also includes how to calculate and declare capital gains and losses derived from the transfer of real estate in its different lucrative and onerous forms, as well as the special cases of termination of condominium or payment in kind. Finally, deductions arising from the ownership or use of real estate are discussed, such as deductions for the acquisition of a primary residence, deductions for rent and other deductions such as the recently incorporated deductions for energy efficiency works.
If questions are asked about matters not related to real estate, the Assistant will respond by referring them to the Income and Economic Activities Information Officers, through whom these issues can be resolved.
As with the rest of the Virtual Assistance tools, if the response obtained does not contain all the information requested, you can access the chat which will be attended by a specialist from the Comprehensive Digital Administration (ADI).