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Form 100. Personal Income Tax Return 2024

7.3.5.4. Available to its holders

You will tick the box corresponding to this use when it concerns properties that have been at the disposal of their owners during the year and that have therefore generated imputed income.

If the property had other uses during the year (rental, habitual residence, etc.), you must mark them and enter the additional data requested.

Completion

  1. The ownership or usufruct percentage and the total cadastral value of the property are transferred by the program from the "Real estate at the disposal of its owners, leased or transferred to third parties, or used for economic activities" section. If you need to modify this information, you will have to go to that section and make the necessary changes.

    In cases where the property has no cadastral value on the tax accrual date or the owner has not been notified of this, the property has no cadastral reference assigned by the Land Registry or is located abroad, in order for the program to calculate the amount of the imputation of real estate income, you must record the result of applying 50% of the highest of the following values to your percentage of ownership and/or usufruct: that verified by the Administration for the purpose of other taxes or the price, consideration or value of the purchase.

  2. must be indicated if the cadastral value has been reviewed, modified or determined through a general collective valuation procedure, provided that it has come into force on or after 1 January 2012.

  3. The number of days during which the property is available to its owners will be indicated.

    When you have not been the owner of the property (or the real right of use or enjoyment over it) for the entire calendar year, or when part of the year it has been under construction or for urban planning reasons it has not been susceptible to use, the number of days in which you have had ownership or in which the property has been in a condition to be used during the year will be indicated.

    In the event that the property, in addition to being at the disposal of its owners during the year, had been, on the same days , used for other purposes, the box provided for this purpose must be checked and the data relating to the percentage of the property that is at the disposal of the taxpayer and the number of days must be completed.

Examples of completion

Example 1

“A” is the owner of 100% of a second residence with a cadastral value of 80,000 euros that has not been reviewed. The property, with a single cadastral reference, has 200 square meters divided into two floors. The first floor is occupied by “A” on weekends and the second floor is rented all year round.

Completion

The property has 2 uses in the year: “Lease” and “At the disposal of its owners” so “A” will check both boxes and complete the additional information regarding the lease as set out in that section and the information corresponding to properties at the disposal of their owners as follows:

  • Cadastral Value: 80,000

  • Reviewed: NO

  • Number of days available to the taxpayer: 365

  • Check the box for availability and use on the same days for other purposes: X

  • % of the property at the taxpayer's disposal: 50%

  • Number of days: 365

Example 2

“A” owns 100% of a beach house with a revised cadastral value of 150,000 euros. The house has 100 square meters. During the months of July and August (62 days) “A” rents a room in the 40 square meter house.

Completion

The property has 2 uses in the year: “Lease” and “At the disposal of its holders” so “A” will check both boxes and complete the additional information regarding the lease, as discussed in the corresponding section and the section “At the disposal of its holders” as follows:

  • Cadastral Value: 150,000

  • Reviewed: YEAH

  • Number of days available to the taxpayer: 365

  • Check the box for availability and use on the same days for other purposes: X

  • % of the property at the taxpayer's disposal: 60%

  • Number of days: 62

Example 3

“A” is the owner of 100% of a beach house with a cadastral value of 120,000 euros that was revised in 2015. “A” rents the house during the months of July and August (62 days).

Completion

The property has 2 uses in the year: “Lease” and “At the disposal of its holders” so “A” will check both boxes and complete the additional information regarding the lease, as discussed in the corresponding section and the section “At the disposal of its holders” as follows:

  • Cadastral Value: 120,000

  • Reviewed: YEAH

  • Number of days available to the taxpayer: 303 (365-62)

  • You will NOT check the box for availability and use on the same days for other purposes because the property did not have those two uses simultaneously.