FAQs
Yes, as a consequence of the entry into force of Order HAP/1732/2014, of September 24, the persons and entities required to submit form 180 must enter all identifying data of the leased or subleased properties, including the cadastral reference. the same.
In the event that said cadastral reference has not been provided to the declarant, they may obtain it online, by accessing the Cadastre's electronic headquarters.
In the event that the leased property or properties do not have a cadastral reference, code 3 must be entered in the field Location of the property, corresponding to each recipient record, leaving the field blank. Cadastral reference. ##2##
In the indicated case, as many declared records as properties with different cadastral references are subject to lease must be included in form 180.
Thus, in the case of a tenant of a commercial premises and a parking space under the same contract, who is a tenant of a second premises under another lease contract entered into with the same landlord as the first, You must proceed as follows:
In the event that the garage space has the same cadastral reference as the first premises, the declarant must include at least two records of recipients in form 180, a first record in which the unique cadastral reference of the premises and the garage space leased jointly together with the retention base corresponding to said contract, and a second record relating to the second premises that includes its cadastral reference and the price paid for its lease.
In the first of the indicated records, the identifying data of the main property subject to the lease must be recorded, in this case the commercial premises.
In the event that the garage, since it is a property independent of the first premises, has its own cadastral reference, the procedure must be followed as indicated in the following question.
As indicated in the previous question, you must include in form 180 as many declared records as properties with different cadastral references used as tenants.
In the indicated case, the declarant must include the same lessor in each recipient record, record the cadastral reference of each property and indicate the part of the total withholding base that corresponds to each property.
In the event that the part of the total price that corresponds to each of the properties subject to it has not been specified in the lease contract, the declarant must enter as the withholding base corresponding to each property the part of the withholding base total of the contract that corresponds to it, based on the weighting of the proportion that the lessee considers that the individual price of each property represents in the total price of the lease concluded.
To calculate this amount, the lessee may estimate the part of the withholding base corresponding to each property based on the market price of the independent lease of a property with similar characteristics.
In the event that the same lease contract covers several properties with similar characteristics, the declarant may assign the withholding base that corresponds to each property, distributing the total withholding base equally.
In the event that the lessee cannot reasonably assign to each property that is the subject of the contract the part of the total retention base that corresponds to it by any of the means set out above, it may declare the entire of the withholding base in the recipient record corresponding to the property that is considered the main property in the contract, leaving the withholding base field blank in the records corresponding to the rest of the jointly leased properties and whose ownership corresponds to the same lessor. In the aforementioned case, if there are two main properties among all those leased, the declarant must assign to each main property half of the total retention base for the lease contract, leaving the base retention field of the records blank. corresponding to the rest of the jointly leased properties, recording in any case the cadastral reference of each of them.
In the indicated case, each tenant must include in form 180 the cadastral reference of the property they rent, regardless of whether it is the subject of other rental contracts with different tenants.
In the indicated case, code 3 must be entered in the property location field of the type 2 registration designs, leaving the cadastral reference field blank.