Statistics on housing declared in Personal Income Tax

The new housing statistics presented here provide a snapshot of the residential real estate market owned by individuals, providing information on property uses, with special attention to the rental of homes by location, for reasons of opportunity and general interest.

The statistics incorporate the housing module that was published in the Personal Income Tax statistics since 2019, with a new block for the location of the dwelling obtained from combined land registry and income information. This module has been used for years by the AEAT (Association of Tax Authorities) to construct the "State System of Reference Indices for Housing Rental Prices."

Regarding leasing, the combination of sources allows for the publication of average monthly rent, average monthly rent per square meter, average number of days the property has been rented, the average reference value, and the gross profitability, whether rented as a primary residence or not. A broad breakdown is provided territorially by Autonomous Communities, provinces, municipalities with more than 20,000 inhabitants, and by postal code in municipalities with more than 20,000 rented homes, all within the Common Tax Regime Territory.

Next publications:

• July 2026 (Data from 2024)