7,3,7,2. Lease as accessory property

This section will include properties that are leased, subleased or transferred to third parties together with another property considered the main object of the lease, sublease or transfer, when the portion of the consideration that corresponds individually to each of them is not specified. (For example, a parking space rented jointly with a home).

If the main or accessory property has had other uses during the year, these must also be marked and any additional data requested must be included.

Completion

If you have had several properties rented together with the same lease contract, you will mark the rental use in the main property ; In this same window, the option to incorporate other properties rented jointly with this one will be displayed. By selecting this option, a new box will open showing a list of properties so that you can select those leased as accessory properties. In the event that the accessory properties had other uses in 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 these properties would have additionally had will be indicated. 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 rented properties and enter the amounts in the "Additional information" section.

The income and expenses will be reflected as set out for the leases with the peculiarity that to calculate the amortization you must differentiate the main property (for example, a home) which will be completed in the event that it does not appear completed or you must modify it in the "Depreciation of the property" section from the accessory (for example, the parking space) which will be completed in the "Depreciation of accessory properties leased together with the main property" window.