General considerations

The real estate property owned or used by the taxpayer may have one or different uses or purposes during the year and said uses condition both the obtaining or not of income subject to IRPF and the type of subject income that must be declared (for example, a property that, in whole or in part, has been leased, subleased or transferred to third parties during the year, thereby giving rise to the obtaining of real estate capital income, and that has also remained successively or simultaneously, at the taxpayer's disposal, giving rise to the imputation of real estate income).

For this reason, section “C” of the declaration under the title “List of real estate and income derived from real estate at the disposal of its owners, leased or transferred to third parties, or used for economic activities” is intended to identify each property, owned by the taxpayer or by the person holding the right of usufruct, and its uses during the year, collecting the information necessary to declare the income from real estate capital and the imputed real estate income that correspond to them.