7.3.5.5. Lease as accessory property

This section will include properties leased, subleased or transferred to third parties jointly with another property considered the main object of the lease, sublease or transfer, when the part of the consideration that corresponds individually to each of them is not specified. (For example, a parking space rented jointly with a home).

If the main property or the accessory has had other uses during the exercise, you must mark them and reflect the additional data requested.

Completion

If you have had several properties rented jointly with the same rental contract, 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, 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 when you open the window, the possible accessory properties will be displayed. To select them, check the cadastral reference box.

If the accessory property has had other uses, you will select them in this same window.

Remember that 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 can click "edit" on the leased properties and enter the amounts in the "Additional information" section. You can also access it from the "pending" that appears in the declaration summary column.

Income and expenses will be reflected as stated for leases. However, to calculate the amortization, you must differentiate the main property (for example, a home) that will be completed, in the event that it is not completed or if it must be modified, in the "Depreciation of the property" section of the accessory (for example, the garage space) that you will complete in the window "Amortization of accessory properties leased next to the main property".