7.3.5.2. Housing where, in the event of separation or divorce, the children and/or the ex-spouse reside

The taxpayer will indicate this use when it concerns properties of which he is the full or partial owner, but which constitute the habitual residence of his former spouse and/or his children, having been assigned the use of the same in the resolution or sentence of legal separation or divorce.

For this use it must reflect:

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

• The number of days you have had this use.

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