Objectives of the publication

Aim

TheStatistics on housing declared in Personal Income TaxIt constitutes an investigation based on the Real Estate section of the declaration form D-100 of the Personal Income Tax. For its preparation, the cadastral information is essential, allowing for the exclusive selection of residential homes and the characteristics of homes owned by individuals who declare Personal Income Tax.

Indeed, on the one hand, certain variables generated in the statistical analysis carried out by the AEAT using the real estate section of the declarations in form D-100 as a source are incorporated, and on the other, information from the Land Registry, which allows for the construction of the "State System of Reference Indices for Housing Rental Prices (SERPAVI)." This allows for the construction of new tables that provide, for each use, the average reference value, the average cadastral value, the estimated average monthly rental price and the rent per square meter per month for the dwellings, as well as the profitability percentage, among other variables. On the other hand, the housing module, which has been part of the annual Personal Income Tax Statistics since fiscal year 2019, remains complete, but with tables that allow for comparisons between autonomous communities.