7.1.1. Additional data on the habitual residence

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

In addition, in the event of ownership, in whole or in part, of the property, details of the parking spaces, with a maximum of two, and of the storage rooms and annexes acquired together with it, will be recorded, where applicable.

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

Foreign residents

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

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

• Holdership:

  You must enter one of the following keys:

  • 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, parking 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 key 1, indicating that the spouse who owns the property has 100% participation.

  • 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 applicable, parking spaces up to a maximum of two).

    This key 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 key 2, indicating that the usufructuary spouse has 100% participation.

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

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

    In this case you must also indicate the landlord's NIF. If the landlord does not reside in Spain and does not have a Spanish NIF, he/she must indicate the identification number he/she 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 property or there is a title other than those reflected in the previous keys.

    For example, key 4 must be entered when the first declarant, the spouse or both live with the owner, usufructuary, or tenant of the home (for example, the parents' home where the children also live) or in the case of a home ceded to the taxpayer by the company, etc.

• Land registry reference number

  The cadastral reference of the property 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 (i.e. property or usufruct, lease or other situations, keys 1, 2, 3 or 4.)

  The cadastral reference appears on the receipt for the Property Tax (IBI), and can also be obtained from the Virtual Cadastre Office website 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 "view data".

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

• Participation percentage in case of ownership or usufruct

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

• Housing situation

  The following keys will be selected to correspond to the housing situation:

  • 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.