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Form 100. Personal Income Tax Declaration 2021

7,3,7,3. Available to its owners

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

If the property had other uses during the year (lease, habitual residence...) you must mark them and enter the additional data requested.

Completion

  1. The cadastral value of the property will be recorded.

    If the taxpayer is an owner and also a usufructuary, the cadastral value represented by both rights must be reflected.

    (Example: property with a cadastral value of 100,000 euros. The taxpayer is the owner of 50% and has a usufruct right of 20%. The cadastral value to be recorded will be 70,000 euros (70% of 100,000).

  2. It must be indicated whether the property has revised cadastral value or not, indicating "YES" in those whose cadastral value has been reviewed in the tax period of the year or within the period of the 10 previous tax periods and "NO" in the rest.

  3. In cases in which on the date of tax accrual the property had no cadastral value, this had not been notified to the owner, the property did not have a cadastral reference assigned by Cadastre or was located abroad for the program to calculate the amount. of the imputation of real estate income:

    • In the box corresponding to the cadastral value, 50% of the highest of the following values will be entered: that verified by the Administration for the purpose of other taxes or the price, consideration or value of the purchase.

    • In the box corresponding to the revised value, it will reflect "YES" so that the program applies the percentage of 1.1% to the value indicated in the previous point.

  4. The number of days in which the property is available to its owners will be indicated.

    When you have not been the owner of the property (or the real right to use or enjoy it) during the entire calendar year, or when part of the year has been under construction or for urban planning reasons it has not been susceptible to use, the number will be indicated. of days in which the ownership has been disposed of or in which the property has been in conditions of use during the year 2021.

    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 , intended for other uses, check the box enabled for this purpose and complete the data relating to the percentage of the property that is at the taxpayer's disposal and the number of days.

Examples of completion

Example 1

“A” is the 100% owner 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 owners” so “A” will check both boxes and complete the additional information regarding the lease as set out in that section and that corresponding to properties available. of its owners as follows:

      • Cadastral Value: 80,000

      • Reviewed: NO

      • Number of days available to the taxpayer: 365

      • You will check the box available and intended for other uses on the same days: X

      • % of the property at the taxpayer's disposal: 50%

      • Number of days: 365

Example 2

“A” owns 100% of a house on the beach 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 house of 40 square meters.

Completion

The property has 2 uses during the year: “Lease” and “At the disposal of its owners” 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 owners” as follows :

      • Cadastral Value: 150,000

      • Reviewed: YES

      • Number of days available to the taxpayer: 365

      • You will check the box available and intended for other uses on the same days: X

      • % of the property at the taxpayer's disposal: 60%

      • Number of days: 62

Example 3

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

Completion

The property has 2 uses during the year: “Lease” and “At the disposal of its owners” 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 owners” as follows :

    • Cadastral Value: 120,000

    • Reviewed: YES

    • Number of days available to the taxpayer: 303 (365-62)

    • You will NOT check the box available and intended for other uses on the same days because the property did not have those two uses simultaneously.