Skip to main content
Methodology

Block II Housing by location of the declarant or owner or proprietor

Before describing the operating variables of this block, it is necessary to indicate the difference between the number of homes in the National Total and by AC.

While it is true that each home is a property located in a specific territory, throughout the fiscal year, the owners of each home may be residents (and therefore taxpayers) in territories other than the physical location of the property, especially in the case of available or rented homes. In the analysis of the calculation of dwellings in the NATIONAL TOTAL, the different residences of the various potential owners do not affect either the calculation of the variable "number of dwellings" or the calculation of the variable "number of equivalent dwellings" affected by the percentages of ownership and enjoyment of each use. In the analysis of the homes of an AUTONOMOUS COMMUNITY, the information corresponding to the declarants of each Autonomous Community is used independently, and therefore, the same property whose owners are declarants in different Autonomous Communities will appear computed in several Autonomous Communities, and in each of them, the variable "equivalent number of homes" will have a different value since it will be affected in each case by the percentages of ownership and enjoyment of use declared by the taxpayers of that Autonomous Community.

When housing is shown in the National Total, housing is counted regardless of the number of times that housing is declared by the declarants and the Autonomous Community where said declarants reside, such that, for example, if a dwelling is declared by two declarants, the number of dwellings is one from the perspective of the National Total, however when obtaining the information by Autonomous Community of the declarant, if the different declarants who declare the same dwelling are in the same Autonomous Community, the procedure is the same as the National Total, but if they declare in different Autonomous Communities, the declared dwelling appears in as many Autonomous Communities as appear in the declarations, to get closer to this reality the equivalent number of dwellings is used.

Many of the tables share operating variables, so those in the table with the largest number of variables are described:

  • Total homes:number of homes declared in the model
  • Number with cadastral value:number of homes that have a cadastral value
  • Cadastral value:amount of the cadastral value of the homes
  • Average cadastral value:quotient between the amount of the cadastral value and the number of homes with cadastral value
  • Without cadastral value:difference between the number of dwellings and the number of dwellings for which the cadastral value is known
  • Equivalent number of homes available:Equivalent value of housing available: parts of homes whose use is at the disposal of their owners
  • % available:quotient between the equivalent number of dwellings available and the number of dwellings
  • Imputed income:amount of imputed real estate income from homes with part at the disposal of their owners
  • Equivalent number of rented dwellings:parts of dwellings whose use is for rent
  • % leased:quotient between the equivalent number of rented dwellings and the number of dwellings
  • Rental income:amount of total computable income from homes with rented parts
  • Lease expenses:amount of total deductible expenses, depreciation of the property and depreciation of the accessory property
  • Net performance:net return on real estate capital.
  • Reduced net performance:reduced net return on real estate capital, after applying the reduction for renting a primary residence.

The exploitation variables in the table ofIncome statements of leasing activityare:

  • Equivalent number:is the number of homes prorated with content in the amount of the item
  • Amount:It is the amount recorded in the declaration item or sum of items.
  • Average:quotient between the total amount of the item and the equivalent number

 

In the case of the table ofSummary of rental activity by Autonomous Community and province of the location of the property, the exploitation variables are:

  • Equivalent number of rented dwellings:number of homes declared in the model prorated by the percentage of ownership and period of time the home is used for rent.
  • Rental income:amount of total computable income from homes with rented parts
  • Lease expenses:amount of total deductible expenses, depreciation of the property and depreciation of the accessory property
  • Net performance:net return on real estate capital
  • Reduced net performance:reduced net return on real estate capital.