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.

Completion

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.

The rest of the properties will be marked as accessory properties.

To give the property the use of accessory lease, you will have to click on the icon that appears to the right of "If you have leased accessory properties, for a single price, next to that property, access to select them" and the possible properties will be displayed when you open the window. accessories.

To select them, check the cadastral reference box. If the accessory property has had other uses, you will select them in this same window.

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. It is also accessed by clicking "pending" in the declaration summary column.
If you have not incorporated the properties, you will have to complete their identification data, the use(s) and the "Additional information" section.
In the event that you are the owner or usufructuary of a property that is not in the list of properties, which may or may not be incorporated, you 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.

Nature

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.

Situation

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.

Applications

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.