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Form 100. Personal Income Tax Declaration 2019

7,3,7,1. Lease

Included in this section are properties that during the year have been leased, subleased or transferred to third parties or when the owner has received income from the constitution or transfer of rights or powers of use or enjoyment of the property (usufruct).

In the event that the property had other uses during the year, they will also have to be marked and reflect the additional data requested.

Remember that 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.

In the "Additional information" window you will enter:

Lease details

  • The number of total days that the property was leased in 2019.
  • Type of lease : You will have to reflect key 1 (with a 60% reduction) or 2 (without a 60% reduction) depending on your case. If during the year you had several Type 1 lease contracts, or Type 1 leases and Type 2 leases, the program allows you to register a lease and enter all the data related to it; Next, by clicking “Register Lease” you will register the other rental and enter all the data relating to it.
  • The date of the lease contract (if the date of the contract is prior to the acquisition date, the acquisition date will be entered as the date of the contract), the NIF of the lessee/s, or in its case the identification number in the country of residence, must be completed for leases with the right to a 60% reduction (Type 1). In the case of rentals for tourist purposes or business premises, it will not be necessary to record this data.

Full income and deductible expenses

For each property, the income derived from it and the amount of the expenses necessary to obtain those returns will be recorded. However, when during the year the property has had, among other cases, leases with the right to a 60% reduction and without the right to it, or several lease contracts with the right to a 60% reduction, or leases to family members and for other tenants other than family members, income and expenses will have to be individualized by contract.

The amounts pending deduction from 2015, 2016, 2017 and 2018 corresponding to repair and conservation expenses and interest and other financing expenses, will be recorded, if not recorded, in a global manner, regardless of the types of leases that the property has had in the year, as there is a single box per property.

The total amount to be deducted for these expenses, together with those incurred for these same concepts in the year, may not exceed, for each asset or right, the amount of the full income obtained. The calculation will be carried out by the program.

The information regarding the amounts pending application at the beginning of each year, those applied and those pending application in future years will be transferred by the program to Annex C1 of the declaration.

In the case of repair and conservation expenses for 2019, contract formalization, legal defense, personal services accrued by third parties and improvements, it is not necessary to reflect the NIF of those who carry out the works or provide the different services and neither the date of completion of the improvements as these are voluntary data. If you choose to complete this information, the information will be transferred to Annex D of the declaration.

Leases to family members

You must indicate YES or NO in the box established for this purpose.

In the event that the tenant of the real estate is the spouse or a relative, including relatives, up to and including the third degree, the total net income may not be less than that resulting from applying the rules of the Imputation of Real Estate Income section.

Therefore, in addition to recording the income and expenses, you must indicate in this box the minimum computable return as stated in the previous paragraph.

If there are several tenants, subtenants, acquirers or assignees and not all of them are family members, you must register another lease by clicking on “register lease” in order to separately reflect the data relating to the income corresponding to family members and the rest.

  1. 7,3,7,1,1. Amortization
  2. 7,3,7,1,2. Examples of completion