Block II classification variables

AUTONOMOUS COMMUNITY OF RESIDENCE OF THE DECLARANT

From a territorial perspective, the information can be broken down by Autonomous Community. The assignment of the Autonomous Community has been carried out based on the code of the Autonomous Community or the autonomous cities in which the taxpayer had his or her habitual residence during the fiscal year in which the tax was accrued, as stated by the taxpayer in the corresponding box on his or her return.

USE OF THE HOUSING

In block II, mixed uses are differentiated from the housing classified as habitual.

With part available: housing that is also available for use by its owners only.
Partly leased: housing that is also for rental use only.
With affectionate part: housing that also has the use of a property affected solely by economic activities.
At some point: housing that, in addition to being used as a primary residence, can have any combination other than the above.

Rented housing

Homes that have not been classified as "Primary Residence" will be rented homes if either of their owners has designated rental as their use. These homes may, in turn, be leased for the final use of the tenant's habitual residence or leased for another purpose or use by the tenant (non-habitual), for example, tourism or vacation purposes.

Within these two classifications (habitual and non-habitual), the dwelling may have a single use or several uses, so they have been classified as follows:

Exclusive use: those homes that in the accrual period have only been used for rental purposes.
With part available: when the dwelling has been used for rental purposes, in addition to being used at the disposal of its owners, throughout the year.
With affectionate part: when the dwelling has been used as a rental property throughout the year, in addition to being used as a property for economic activities.

Housing available

Homes that have not been classified as "main residence" or "rented residence" are included in the "disposal housing" category. All of these homes are available to their owners during the fiscal year and produce imputed income.

This variable USE is recalculated for each AC and may occur in the case where the dwelling has more than one use, that in total the dwelling is categorized in one use and in each AC it is a different use.

USUAL RESIDENCE (YES/NO) WITH PART RENTED

This group includes all homes that have part of their use designated for rent. Qualification as a habitual residence in this case depends on the owner's use if it is classified as a "habitual residence" and on the tenant's use if the property is classified as a "rented residence."

This classification can be obtained by grouping the following types of housing according to their classification by use:

Habitual residence (SI): It includes the concepts of habitual residence with a rented part and of rented residence as a habitual residence described above.
Habitual residence (NO): includes rented housing as well as other housing.

This rating is recalculated for each AC

EXCLUSIVE USE (YES/NO) WITH LEASED PART

Like the previous section, this variable arises by grouping the different concepts of housing uses:

Exclusive use (YES): It includes the concepts of exclusive use of rented housing as a primary residence and rented housing as other housing, that is, the housing has not had any other uses during the year.
Exclusive use (NOT): the rest of the concepts described above, that is, when the rented property has several uses in the same fiscal year.