In particular

• Properties available to their owners

  In the case of properties at the disposal of their owners, the following data must be recorded for each of them:

  1. Part of the property that is available, box [0087 ] : If the entire property has remained at the taxpayer's disposal during the year, 100% will be recorded.

     When, due to simultaneous use or destination of the property, only a part of it, such as, for example, a single floor of the building, has remained at the disposal of the taxpayer, the percentage, expressed with two decimal places, that represents the surface area of said part in relation to the total surface area of the property will be indicated.

  2. Computable period (number of days), box [0085] : 365 will be recorded when the property has remained at the taxpayer's disposal throughout the year. Otherwise, the number of days that the property has been at the taxpayer's disposal will be expressed.

     In the exceptional case that the property is, on the same days, partly at the taxpayer's disposal and partly used for other purposes, an X will be marked in box [0086] , indicating the number of days that it has been at the taxpayer's disposal in box [0088] .

  3. Amount of imputed real estate income , box [0089] .

• Amortization of accessory leased properties

  This section must only be completed in cases where the properties are rented together with the main property in a single contract in which it is not clear which part of the price corresponds to each of them. For example, when a dwelling is rented in a single contract and for a single price, together with the storage room and the garage, the storage room and the garage will be accessory properties.

  The purpose is to identify what the accessory property is, gather information about the main property on which it depends and determine that the deductible amortization that, where applicable, corresponds to the accessory property complies with the provisions of article 14.2.a) of the Personal Income Tax Regulations .

• Properties leased or transferred to third parties and the creation or transfer of rights or powers of use or enjoyment over them

  The declaration of the total computable income, deductible expenses, net income, reductions in net income, as well as, where applicable, the minimum computable income in the case of kinship that applies will be made in boxes [0104] to [0154] in accordance with what is discussed for each of them in the respective sections of this same Chapter.

  For each of the properties, except in the case of rental for tourist purposes or leasing of premises, the NIF / NIE of the tenant or tenants and the date of the lease agreement must be recorded. If applicable, if you have entered a NIF of the tenant from another country, this will be indicated by checking the corresponding box.

  In addition, to speed up the processing of refunds to which taxpayers may be entitled and to reduce the number of requests, a new Annex "D" has been created, which must be completed voluntarily, in which taxpayers may record the NIF of the suppliers of certain expenses, as well as their amount.

  Note: Real estate leased or transferred to third parties by entities under an income attribution regime in which the taxpayer was a partner, co-owner or participant during the 2019 financial year will not be included in section C of the declaration.

  These properties must be reflected in the section "List of real estate leased or transferred to third parties by entities under an income attribution regime" of the heading "Income attribution regime" in section E of the declaration, where the taxpayer who owns the property will be stated for each property (box [1614] ) , the percentage of ownership (box [ 1615 ]), urban or rural nature (box [1616] and [1617] ), location (box [1619] ), cadastral reference (box [1620] ) and NIF of the entity under the income attribution regime (box [1621] ).