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Form 100. Personal Income Tax Declaration 2018

7.1.1. Additional information about the habitual residence

A data capture window will open in which you must enter the following data related to the home in which you have your current address, the address you have when the declaration is submitted (year 2019) whether as owner, usufructuary or tenant, or as simple resident in the same for reasons of family coexistence or others.

Furthermore, in the event of ownership, in whole or in part, of the home, the details of the parking spaces, with a maximum of two, and the storage rooms and annexes acquired jointly with the property will be recorded, where applicable. same.

NOTE: If you want the program to transfer the data of the current habitual residence to the spouse's declaration, you must mark the corresponding box in the window with an "X".

Foreign residents

You must enter all the details of your residence, as well as indicate the country code, also indicating whether your address is located in a country belonging to the European Union, or another.

The program opens a drop-down list with the entire list of possible countries. As soon as any of them is marked, the two-digit alphabetical code of the country or territory in question is automatically entered.

  • Holdership:

    You must indicate one of the following passwords:

    • Key 1. Property: When the first declarant and/or the spouse are owners, in whole or in part, of the habitual residence that constitutes their current domicile (including, where applicable, the garage spaces up to a maximum of two).

      This code will also be entered in the case of individual declarations of child 1, child 2, child 3 or child 4 when they are owners of the habitual residence that constitutes their current domicile.

      WARNING: When only one of the spouses owns the home, both must enter code 1, indicating 100% participation by the owner spouse.

    • Key 2. Usufruct: When the first declarant and/or the spouse are usufructuaries, totally or partially of the habitual residence that constitutes their current domicile (including, where appropriate, the garage spaces up to a maximum of two).

      This code will also be entered in the case of individual declarations of child 1, child 2, child 3 or child 4 when they are usufructuaries of the habitual residence that constitutes their current domicile.

      WARNING: When only one of the spouses is the usufructuary of the home, both must enter code 2, indicating 100% participation by the usufructuary spouse.

    • Key 3. Lease: When the first declarant, the spouse or both have a rented home as their current address.

      This code will also be entered if child 1, child 2, child 3 or child 4 are tenants of the primary residence.

      In this case, you must also indicate the lessor's NIF. If the landlord does not reside in Spain and does not have a Spanish NIF, he must reflect the identification number he has in the country of residence.

    • Key 4. Other situations : For any other situation other than those that must be reflected in keys 1, 2 and 3 above.

      Key 4 must be entered when there is no legal title to the home or there is a title other than those reflected in the previous keys.

      As an example, they must enter code 4 when the first declarant, the spouse or both live with the owner, usufructuary, or tenant of the home (for example, the parents' home in which the children also live) or in the cases of housing transferred to the taxpayer by the company, etc.

  • Land registry reference number

    The cadastral reference of the home and, where applicable, of each of the parking spaces acquired together with it, with a maximum of two, will be recorded.

    This information must be reflected regardless of the type of ownership of the property that constitutes your current address (that is, ownership or usufruct, lease or other situations, codes 1, 2, 3 or 4.)

    The cadastral reference appears on the receipt of the Real Estate Tax (IBI), and can also be obtained on the Virtual Cadastre Office page on the Internet, at the address http://www.sedecatastro.gob.es / , on this same page of the program there is a direct link to the website, as follows:

    1 Enter the free access section, referring to unprotected cadastral data.

    2 Enter the location data of the property.

    3 Press "consult data".

    You can also find out the cadastral reference of the property by calling the Cadastre Hotline (telephone: 902-37.36.35)

  • Percentage of participation in case of ownership or usufruct

    The percentage of participation in the ownership or usufruct of the home or parking spaces must be indicated to two decimal places.

  • Housing situation

    The one that corresponds to the situation of the home will be selected from the following keys:

    • Key 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.
    • Key 2. Property located in the Autonomous Community of the Basque Country or in the Foral Community of Navarra.
    • Key 3. Property with any of the above statuses but without a land registry reference.
    • Key 4. Property located abroad.