7.3.5.5. Lease as accessory property

This section will include properties that are leased, subleased or transferred to third parties together with another property considered the main object of the lease, sublease or transfer, when the portion 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 or accessory property has had other uses during the year, you must mark them and reflect the additional data requested.

Completion

If you have had several properties rented together with the same lease agreement, you will mark the lease use on the main property. The remaining 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 accessory properties leased, for a single price, next to that property, access to select them" and the possible accessory properties will be displayed when the window opens. To select them, check the cadastral reference box.

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

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.

Income and expenses will be reflected as set out for leases. However, to calculate the depreciation, you must differentiate between the main property (for example, a dwelling) that will be completed, in the event that it does not appear completed or that it must be modified, in the "Depreciation of the property" section and the accessory (for example, the parking space) that will be completed in the "Depreciation of accessory properties leased together with the main property" window.