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Methodology

HOUSING BY LOCATION OF THE DECLARANT OR OWNER OF THE PROPERTY

  1. HOUSING BY LOCATION OF THE DECLARANT/OWNER/OWNER OF THE PROPERTY in which the geographical distribution refers to the place of residence of the taxpayer. This block has two sections.

 I Classification of housing by taxpayer address

 Classification of homes according to their use: The dwellings are classified into different categories according to their use, and the main economic data are presented for the portion of the dwellings intended for rented and/or disposable use, that is, income, expenses, net yield and reduced net yield on real estate capital for the rented portion, and imputed income for the disposable portion. The number of dwellings, number of equivalent dwellings, number of dwellings with and without cadastral value by housing use are also provided. 

  • Housing with lease: For homes with a rented portion, the equivalent number of homes, income, expenses, net yield and reduced net yield are provided for each of the Autonomous Communities. This information is given for the total and depending on whether the residence is a habitual residence or not. 
  • Housing with imputed income: For homes with a portion available, the equivalent number of homes available, the imputed income, the average imputed income and the average cadastral value are provided for each of the Autonomous Communities. In addition, information can be consulted depending on whether or not it is a primary residence. 
  • According to the Autonomous Community of residence of the declarant in relation to the Autonomous Community of location of the home and use of the home by the declarant: This table provides, on the one hand, the total number of homes by AC of residence of the declarant and, on the other, the percentage of homes that are located in the same AC of residence of the declarant or in a different Community. This information can also be consulted according to the use of the home, that is, primary residence, rented, and available.

II Income statement of the leasing activity by Autonomous Community of the taxpayer's domicile 

  • Income statement of the leasing activity by CCAA of the taxpayer's domicile: For homes with a rented portion, the main economic variables of the model are provided, such as: Total eligible gross income, total deductible expenses and their details, depreciation of the property, depreciation of accessory property, net income, reductions, minimum eligible income in the case of kinship, and reduced net income from real estate capital, also breaking down the positive and negative. For all these variables the equivalent number is provided. In addition, this information is provided classified according to whether the dwelling with a rented part is habitual, that is, it is rented as a habitual residence or is a habitual residence that has also been used as a rented residence during the year, and non-habitual residence, which are dwellings rented as other dwellings. Depending on whether the dwelling was used solely or not during the period studied, they are also classified as exclusive use, such as rented housing, whether habitual or other dwellings, and non-exclusive use, which is the remaining cases that can occur in a dwelling with a rented portion.

III Summary of rental activity by Autonomous Community and province of the location of the home 

  • Summary of rental activity by Autonomous Community and province of the location of the property: For homes with a rented portion, the equivalent number of homes, income, expenses, net yield and reduced net yield are provided for each of the Autonomous Communities. This information is given for the total and depending on whether the residence is a habitual residence or not.