Informative notes

Forms 159 and 179. Reminder of property identification

Remember, the need for a correct identification of the real estate in the following informative tax returns:

Form 159-Informative Tax Return. Annual declaration of electricity consumption.

With regard to form 159, the importance of:

• Correct Identification of the CATALOG REFERENCE NUMBER. To view the NRC, you can check it at:

  E-Office of the Land Registry-Home (sedecatastro.gob .es)

• Identification of the code of the municipality in which the property is located

Article 38 of Royal Legislative Decree 1/2004, of 5 March, approving the Consolidated Text of the the Property Registry Act establishes that there is an obligation that the land registry reference of the property is recorded in the electricity contracts.

Form 179-Quarterly informative declaration of the transfer of use of residences for tourism purposes.

With regard to the informative tax return form 179, it is necessary to correctly identify the property through the CATALOG REFERENCE NUMBER.