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Form 100. Personal Income Tax Return 2019

7,3,7,3. Available to its holders

You will check the box corresponding to this use when it concerns properties that have been at the disposal of their owners during the year and that have therefore generated imputed income.

In the event that the property, in addition to being at the disposal of its owners during the year, had been, on the same days , used for other purposes, the box provided for this purpose must be checked and the data relating to the percentage of the property that is at the disposal of the taxpayer and the number of days must be completed.

If the property had other uses in 2019 (rental, habitual residence, etc.), you must mark them and enter the additional data requested.

Cadastral value

The cadastral value of the property will be recorded. If the taxpayer is the owner and also a usufructuary, he/she must reflect the cadastral value that both rights represent. (Example: property with a cadastral value of 100,000 euros. The taxpayer owns 50% and has a usufruct right of 20%. The cadastral value to be recorded will be 70,000 euros (70% of 100,000).

If on the date of accrual of the tax the property has no cadastral value or this has not been notified to the owner, the percentage will be 1.1 percent and will be applied to 50 percent of the highest of the following values: that verified by the Administration for the purpose of other taxes or the price, consideration or value of the purchase.

reviewed

In this section you must indicate whether the property has revised cadastral value or not, indicating "YES" for those whose cadastral value has been revised in the tax period of the fiscal year or within the period of the previous 10 tax periods and "NO" for the remaining ones. If on the date of accrual of the Tax the property has no cadastral value or this has not been notified to the owner, you must indicate "YES" in this section.

Number of days that the property is available to its owners.

When the property has not been owned (or the real right of use or enjoyment over it) during the entire calendar year, or when part of the year it has been under construction or for urban planning reasons it has not been susceptible to use, the number of days in which the ownership has been available or in which the property has been in a condition to be used during 2019 will be indicated.

Examples of completion

Example 1

“A” is the owner of 100% of a second residence with a cadastral value of 80,000 euros that has not been reviewed. The property, with a single cadastral reference, has 200 square meters divided into two floors. The first floor is occupied by “A” on weekends and the second floor is rented all year round.

Completion

The property has 2 uses in the year:  “Lease” and “At the disposal of its holders” so “A” will check both boxes and complete the additional information regarding the lease as set out in that section and the information corresponding to properties at the disposal of their holders as follows:

  • Cadastral Value: 80,000
  • Reviewed: NO
  • Number of days available to the taxpayer: 365
  • Check the box for availability and use on the same days for other purposes: X
  • % of the property at the taxpayer's disposal: 50%
  • Number of days: 365

Example 2

“A” owns 100% of a beach house with a revised cadastral value of 150,000 euros. The house has 100 square meters. During the months of July and August (62 days) “A” rents a room in the 40 square meter house. 

Completion

The property has 2 uses in the year: “Lease” and “At the disposal of its holders” so “A” will check both boxes and complete the additional information regarding the lease, as discussed in the corresponding section and the section “At the disposal of its holders” as follows:

    • Cadastral Value: 150,000
    • Reviewed: YEAH
    • Number of days available to the taxpayer: 365
    • Check the box for availability and use on the same days for other purposes: X
    • % of the property at the taxpayer's disposal: 60%
    • Number of days: 62

Example 3

“A” is the owner of 100% of a beach house with a cadastral value of 120,000 euros that was reviewed in 2015. “A” rents the house during the months of July and August (62 days).

Completion

The property has 2 uses in the year: “Lease” and “At the disposal of its holders” so “A” will check both boxes and complete the additional information regarding the lease, as discussed in the corresponding section and the section “At the disposal of its holders” as follows:

    • Cadastral Value: 120,000
    • Reviewed: YEAH
    • Number of days available to the taxpayer: 303( 365-62)
    • You will NOT check the box for availability and use on the same days for other purposes because the property did not have those two uses simultaneously.