7,3,7,5. Housing in which, in the event of separation or divorce, the children and/or ex-spouse reside

The taxpayer will mark this use when it comes to properties of which he is the total or partial owner, but which constitute the habitual residence of his former spouse and/or his children, as the use of them has been assigned to them in the resolution. or decree of legal separation or divorce.

If the property had other uses during the year, remember that you must also mark them and complete the additional information requested.

For this use it must reflect:

• The NIF of the ex-spouse or, if applicable, the identification number of the country of residence.

• The number of days in which it has had this use. If the property had other uses during the year, you must also mark them and complete the additional information requested.