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Form 100. 2020 Personal Income Tax Return Declaration

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

This section will include properties leased, subleased or transferred to third parties jointly with another property considered the main object of the lease, sublease or transfer, when the part 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 property or the accessory had other uses during the exercise, they must also be marked and reflect the additional data requested.


If you have had several properties rented jointly with the same lease contract, you will mark the use lease 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 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 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.

Income and expenses will be reflected as stated for leases with the peculiarity that for the calculation of amortization you must differentiate the main property (for example home) which will be completed in the case of that does not appear completed or that must be modified in the "Depreciation of the property" section of the accessory (for example the parking space) that will be completed in the "Amortization of the accessory properties leased next to the main property" window.