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

You will tick 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.

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

Completion

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).
It must be indicated 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.
In cases where on the date of accrual of the tax the property had no cadastral value, this had not been notified to the owner, the property did not have a cadastral reference assigned by the Cadastre or was located abroad so that the program can calculate the amount of the imputation of real estate income:
- In the box corresponding to the cadastral value, enter 50% 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.
- In the box corresponding to the revised value, "YES" will appear so that the program applies the percentage of 1.1% to the value indicated in the previous point.
The number of days during 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 of use or enjoyment over it) during the entire calendar year, or when part of the year it was under construction or for urban planning reasons it was not suitable for use, the number of days in which the ownership was available or the property was in a condition for use during 2021 will be indicated.

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.

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 owners” 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 owners 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 revised in 2015. “A” rents the house during the months of July and August (62 days).

Completion

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.