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Practical Income Manual 2019.

In general

  1. Indication of the taxpayer who owns the property, box [0062] . In joint declarations, if the property belongs equally to both spouses, the expression "Common" will be entered in said box. Otherwise, the member of the family unit that holds total or partial ownership of the property will be recorded, "First declarant", "Spouse", "Child 1", "Child 2", etc.

  2. Percent ownership, box [0063] . The percentages of ownership that must be recorded will be expressed in whole numbers with two decimal places.

  3. Percentage of usufruct, box [0064] . The percentages of usufruct that should be recorded will be expressed in whole numbers with two decimal places.

  4. Location, box [0065] . The indicative key that in each case corresponds to the situation of the property will be recorded, according to the following relationship:

    PasswordSituation
    1 Property with cadastral reference located anywhere in Spanish territory, with the exception of the Autonomous Community of the Basque Country and the Foral Community of Navarra.
    2 Property with land registry reference in the Autonomous Community of the Basque Country.
    3 Property with land registry reference in the Autonomous Community of Navarre.
    4 Property located anywhere in Spanish territory, but without having an assigned cadastral reference.
    5 Property located abroad
  5. Cadastral reference, box [0066] . If "Key 1", "Key 2" or "Key 3" has been entered in the box corresponding to "Situation", the cadastral reference of the property must be recorded in the corresponding box. This information appears on the Real Estate Tax (IBI) receipt. The cadastral reference can also be obtained at the electronic headquarters of the General Directorate of the Cadastre, at the address " http://www.sedecatastro.gob.es ", or by calling the Hotline Direct from the Cadastre (phone 902 373 635).

  6. Nature . The box that corresponds to the nature or character of the urban or rustic property will be marked with an "X":

    Box [0067] Urban property.

    Box [0068] Rustic property.

    To determine the urban or rustic character of the properties, the provisions established in article 7 of the consolidated text of the Real Estate Cadastre Law, approved by Royal Legislative Decree 1/2004, of March 5 ( BOE of 8).

  7. Address, box [0069] . The address of the property entered in this section will be entered in this box.

  8. Use or destination of the property . All uses that the property has had during 2019 will be marked with an "X". These uses can be:

    • Taxpayer's habitual residence in 2019, box [0070] . In this case, the number of days in which the home has had this consideration must be entered in box [0076] .

    • Housing in which, in cases of separation or divorce, the children and/or ex-spouse reside, box [0071] . Property of which the taxpayer is the total or partial owner, but which constitutes the habitual residence of his former spouse because the exclusive use of it was assigned to him in the resolution or judgment of legal separation or divorce. Use or destination of the property . All uses that the property has had during 2019 will be marked with an "X". These uses can be:

      In this case or must be entered in box 0077] ##2####1## NIE of the previous spouse and, if they do not have one, this circumstance will be marked in the box [0078] with an X. In addition, the number of days in which the home has had this use must be indicated in box [0079] .

    • Property used for economic activities, box [0072] . Property that at some point during the year has been considered a property subject to economic activities or has been leased for business, either directly or as a consequence of participation in an entity under the income allocation regime (giving rise to in the latter case to obtaining income from the movable capital to be integrated into the general tax base).

      Once this use or destination has been indicated, the taxpayer must indicate in box [0080] when it is a property used for economic activities, the number of days in that has had this use and in box [0081] the taxpayer who carries out the economic activity

      However, if it is a real estate subject to business lease, the number of days in which it has been used for this purpose will be indicated in box [0082] .

    • Available to its holders, box [0073]. Property that has remained at the disposal of its owners, thereby giving rise to the imputation of real estate income.

    • Lease as accessory property, box [0074] . Property leased, subleased or transferred to third parties, together with another property that constitutes the main object of the lease, sublease or transfer, when the part of the consideration that corresponds individually to each of them is not specified (for example, the parking space rented jointly with a home for a single amount).
    • Lease, box [0075] . Property that has been leased, subleased or transferred to third parties, thereby giving rise to obtaining returns on real estate capital.