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Practical manual for Income Tax 2023.

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 this box. Otherwise, the member of the family unit who holds full or partial ownership of the property will be stated, "First declarant", "Spouse", "Child 1", "Child 2", etc.

  2. Ownership percentage, box [0063] . The ownership percentages to be recorded will be expressed in whole numbers with two decimal places.

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

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

    Password Situation
    1 Property with a cadastral reference located anywhere in Spanish territory, with the exception of the Autonomous Community of the Basque Country and the Foral Community of Navarre.
    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 been assigned a 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 "Location", the property's cadastral reference must be entered in the corresponding box. This information appears on the Property Tax (IBI) receipt. The cadastral reference can also be obtained from the electronic headquarters of the General Directorate of Cadastre, at the address " http://www.sedecatastro.gob.es ", or by calling the Cadastre Hotline (telephone 902 373 635).

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

    Box [0067] Urban property.

    Box [0068] Rustic property.

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

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

  8. Use or purpose of the property . All uses that the property has had during 2023 will be marked with an "X". These uses can be:

    • Taxpayer's habitual residence in 2023, box [0070] . In this case, the number of days that the dwelling has been considered as such must be entered in box [0076]

    • Housing where, in cases of separation or divorce, the children and/or the ex-spouse reside, box [0071] . Property of which the taxpayer is the full or partial owner, but which constitutes the habitual residence of his or her former spouse because the exclusive use of the same was assigned to him or her in the resolution or judgment of legal separation or divorce.

      In this case, the NIF or the NIE of the previous spouse must be entered in box [0077] ## and, if there is none, this circumstance must be marked with an X in box [0078] . In addition, the number of days that the home has been used for this purpose must be indicated in box [0079]

    • Property affected by economic activities, box [0072] . Property that has at any time during the fiscal year been considered assets related to economic activities or has been the subject of a business lease, either directly or as a result of participation in an entity under an income attribution regime (giving rise in the latter case to the obtaining of income from movable capital to be included in 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 on which it has had this use and in box [0081] the taxpayer who carries out the economic activity.

      However, if it is a real estate property that is the subject of a business lease, the number of days that 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 portion of the consideration that corresponds individually to each of them is not specified (for example, a parking space leased together 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 the obtaining of real estate capital returns.