7.3.5.6. Lease

This section includes properties that have been leased, subleased or transferred to third parties during the year or when the owner has received income from the creation or transfer of rights or powers of use or enjoyment (usufruct).

If the property had other uses during the year, you will also have to mark them and reflect the additional data requested.

Please note that only the identifying data of the leased properties are transferred upon incorporation.

Income and expenses must be completed in the declaration itself. To do this, you can click "edit" on the rented properties and enter the amounts in the "Additional information" section. You can also access it from the "pending" column that appears in the declaration summary.

Additional information

In the "Additional Information" window you will enter:

Lease data
- Lease Type: You will have to reflect key 1 (with 60% reduction ) or 2 (without 60% reduction) depending on your case.
  
  If during the year you had several Type 1 leases, or Type 1 and Type 2 leases, for the same property, you will have to reflect more than one lease (the program allows a maximum of 3 leases).
  
  By clicking on “Lease Registration” you will register the different leases, entering the corresponding data for each one.
- The total number of days the property was rented in 2022.
- Number of days this lease is valid for in 2022. This data will be transferred by the program to the "Property amortization" window.
- The lease contract date only for Type 1 leases (if the contract date is prior to the acquisition date, the acquisition date will be recorded as the contract date).
- The NIF of the tenant/s, or where applicable the identification number in the country of residence, must be completed only for leases with the right to the 60% reduction (Type 1). A maximum of three lease contracts may be captured each year for each of the properties and 3 tenant NIFs for each of the three contracts.
Gross income and deductible expenses

each property the income derived from it the amount of necessary to obtain such income will be recorded

The amounts pending deduction from 2018, 2019, 2020 and 2021 corresponding to repair and maintenance expenses and interest and other financing expenses will be recorded, if they are not already recorded, in a global manner, regardless of the types of leases that the property has had in the year, as it is a single box per property.

By clicking on the icon "More info" located after box 0108, a window will open in which the interest and repair costs pending application at the beginning of the period, those applied in the same period and those pending application for future years will be displayed.

The total amount to be deducted for these expenses, together with those incurred for these same concepts in the year, may not exceed, for each asset or right, the amount of the gross income obtained. The calculation will be performed by the program.

In the case of repair and maintenance expenses for 2022, contract formalization, legal defense, personal services accrued by third parties and improvements, it is not necessary to reflect the NIF of those who carry out the works or provide the different services, nor the date of completion of the improvements, as these are data that must be completed voluntarily.

However, if you choose to fill in this information, clicking on the icon "More info" located after box 0149 will open a window in which the information will be displayed.
Leases to family members

You must indicate YES or NO in the box provided for this purpose.

In the event that the tenant of the property is the spouse or a relative, including those by marriage, up to the third degree inclusive, the total net income may not be less than that resulting from applying the rules in section Imputation of Real Estate Income .

Therefore, in addition to stating income and expenses, you must indicate in this box the minimum computable income as set out in the previous paragraph.

If there are several tenants, sub-tenants, purchasers or assignees and not all of them are family members, you must register another lease by clicking on “register lease” in order to separately reflect the data relating to the income corresponding to family members and the rest.