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Methodology

Block II: Housing by location of the declarant

This block corresponds to the housing module that has been published in the Personal Income Tax Statistics since 2019.  It consists of an exhaustive statistical analysis of the real estate module of Model 100, filtered by residential use as housing, which is a cadastral classification. A complete study of these properties is carried out, and each one is associated with its owners or usufructuaries throughout the fiscal year (only the part corresponding to declarants), as well as the distribution of different uses that the property has had in the reference period, whether simultaneously or successively. Thus, these statistics include both the number of homes and a new concept called "equivalent number," in which each property is represented exclusively in the fraction of it assigned to each purpose. To identify the properties, different cadastral references were counted, and if a home does not have a cadastral reference, the apportionment of the homes is used based on the percentage and length of use. Several tables are presented that allow us to understand the classification of housing according to its different uses throughout the fiscal year, along with the most relevant economic variables declared: the income statement associated with the leasing activity in the case of homes with a leased portion, and the imputed income in the case of homes with a portion at the disposal of their owners. In addition, the territorial distribution of ownership of the homes studied and the territorial distribution according to their actual location are analyzed, thus allowing us to determine how many homes declared in one Autonomous Community are located in that same Autonomous Community or in a different Autonomous Community.

Three groups of tables are presented:

  • Classification of housing by taxpayer address:
    • Classification of homes according to their use
    • Housing with lease
    • Housing with imputed income
    • According to the Autonomous Community of residence of the declarant in relation to the Autonomous Community of location and use of the home.
  • Income statement of the leasing activity by Autonomous Community of the taxpayer's domicile.
  • Summary of rental activity by Autonomous Community and province where the home is located.