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Form 100. Personal Income Tax Declaration 2019

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 the properties used for economic activities or that are subject to business leases.

This section will NOT include properties whose ownership or usufruct corresponds to an entity under the income attribution regime and that are leased, transferred to third parties, assigned to an economic activity or that are the subject of a business lease. These properties and the income derived from them are listed and declared in section “E” of the declaration: “Special regimes: "Income allocation regime". However, the imputation of real estate income whose ownership corresponds to entities in attribution of income must be declared in this section.


  1. When the taxpayer has incorporated the properties, he/she will mark, if not stated, the use(s) and any additional data requested. If you have had several properties rented jointly with the same rental contract (for example, a rented house with a storage room and a parking space), you will mark the rental use on the main property; In this same window the option to incorporate other properties leased jointly with this one will be shown. By checking this option, a new box will open in which a list of properties will be shown so that you can select those leased as accessory properties. In the event that the accessory properties have had other uses during the year other than this one, without leaving this window you must click on the icon that appears to the left of the cadastral reference, opening a new one in which the uses that will be indicated will be indicated. Additionally, they would have had those properties. 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 leased properties and enter the amounts in the "Additional information" section.
  2. If the taxpayer has not incorporated the properties, they will have to complete their identification data, the use(s) and the "Additional information" section.
  3. In the event that they are the owner or usufructuary of a property that is not in the list of properties, whether or not they may be incorporated, the taxpayer will have to register the property in "Registration of properties" and must 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 to two decimal places.

In the event of bare ownership of the property, you should not indicate the percentage of ownership that corresponds to the bare ownership. If you only have bare ownership, it 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.


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

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


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

Land registry reference number

In this section, the cadastral reference of the property that appears on the Real Estate Tax receipt will be collected.

Property address

The complete address of the property will be stated.


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

  1. 7,3,7,1. Lease
  2. 7,3,7,2. Lease as accessory property
  3. 7,3,7,3. Available to its owners
  4. 7,3,7,4. Primary residence in 2019
  5. 7,3,7,5. Housing in which, in the event of separation or divorce, the children and/or ex-spouse reside
  6. 7,3,7,6. Properties used for economic activities