7.3.5.2. Housing where, in case of separation or divorce, the children and/or the former spouse reside

The taxpayer will indicate this use when it concerns properties of which they are the full or partial owner, but which constitute the habitual residence of their former spouse and/or children, as their use thereof has been assigned to them in the resolution or judgment 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.