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Form 100. Personal Income Tax Declaration 2023

7.3.5.6. Lease

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

In the event that the property had other uses during the year, they will also have to be marked and reflect the additional data requested.

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.

Additional information

In the "Additional information" window you will enter:

  1. Lease details

    • 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, for the same property, several Type 1 lease contracts, or Type 1 leases and Type 2 leases, you will have to reflect more than one lease (the program allows a maximum of 3 lease contracts).

      By clicking on “Register Lease” you will register the different leases, entering the corresponding data for each one.

    • The total number of days that the property was leased in 2023.

    • Number of days this lease will last in 2023. This information will be transferred by the program to the "Depreciation of the property" window

    • The date of the lease contract only for Type 1 leases (if the contract date was prior to the acquisition date, the acquisition date will be entered 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 a 60% reduction (Type 1). A maximum of three lease contracts may be captured each year for each of the properties and 3 tenant IDs for each of the three contracts.

  2. Full income and deductible expenses

    For each property, the income derived from it and the amount of the expenses will be recorded. ##4##necessary to obtain those returns.

    The amounts pending deduction from 2019, 2020, 2021 and 2022 corresponding to repair and conservation expenses and interest and other financing expenses, will be recorded, if not recorded, in a global manner regardless of the types of leases that the property has had. in the exercise as there is a single box per property.

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

    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 full income obtained. The calculation will be carried out by the program.

    In the case of repair and conservation expenses in 2023, 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 and neither the date of completion of the improvements as these are voluntary data.

    However, if you choose to fill in said data, clicking on the "More info" icon located after box 0149 opens a window in which the data will be displayed.

  3. Leases to family members

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

    In the event that the tenant of the real estate is the spouse or a relative, including relatives, up to and including the third degree, the total net return may not be less than that resulting from applying the rules of section Imputation of Real Estate Income .

    Therefore, in addition to recording the income and expenses, you must indicate in this box the minimum computable return as stated in the previous paragraph.

    If there are several tenants, subtenants, acquirers 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.

  1. Amortization
  2. Examples of completion