126.96.36.199.1. Section C: imputed real estate income and real estate capital returns
In section C) of page 5 of the declaration, the properties of which the declarant has been the owner or usufructuary at some point during the year will be listed separately, excluding the habitual residence and parking spaces (with a maximum of two ), storage rooms and annexes acquired jointly with the habitual residence.
The imputed real estate income and/or the net return on the real estate capital corresponding to it will be determined for each property.
Through a data capture window, the identifying data of each property (ownership, nature, location, use or destination and cadastral reference) and those data necessary to determine the performance generated by it will be recorded.
ENTITIES IN ATTRIBUTION OF INCOME (COMMUNITIES OF PROPERTY, CIVIL COMPANIES NOT SUBJECT TO CORPORATION TAX, EXISTING INHERITANCES):
Income derived from real estate property leased or transferred to third parties by entities under the income attribution regime (communities of property, civil partnerships that are not subject to Corporate Tax, existing inheritances) must be declared, and the properties listed, in the section " Special regimes: Income allocation regime" (section F on page 9 of the declaration).
The imputation of real estate income whose ownership corresponds to entities under attribution must be declared in this section (Section C on page 5 of the declaration).
IDENTIFYING DATA OF THE PROPERTY
The percentage of participation in the full ownership of the property will be indicated, with two decimal places, determined in accordance with the rules on legal ownership that are applicable in each case.
In the event of bare ownership of the property, the percentage of ownership corresponding to the bare ownership should not be indicated.
The percentage of participation in the usufruct of the property will be indicated, with two decimal places, determined in accordance with the rules on legal ownership that are applicable in each case.
It will be indicated whether the property has a rustic or urban nature.
Only rural properties that have been rented or that generate imputation of real estate income will be included.
USE OR DESTINATION OF THE PROPERTY
One of the following keys will be entered depending on the use or destination of the property:
Key 1. Lease:
Properties that in 2018 have been leased, subleased or transferred to third parties and only generated real estate capital returns.
key 1 will also be entered when the owner has received income from the constitution or transfer of rights or powers of use or enjoyment of the property (usufruct), and, furthermore, throughout the year. The property has not been available to its owners.
Key 2. At the disposal of its owners:
Properties whose only use or destination in fiscal year 2018 has been at the disposal of their owners and have only generated imputed real estate income.
Key 3. At the disposal of its owners and leased:
Properties that in 2018 have been at the disposal of their owners and have generated imputed real estate income and, in addition, at some point during the year have been leased generating returns on real estate capital.
This key will also be indicated when the property has been at the disposal of its owners at some point during the year and, in addition, has generated income from the constitution or transfer of rights or powers of use or enjoyment of the property (usufruct).
In this case, the number of days in which the property has been at the owner's disposal must also be indicated in the window established to calculate the imputed real estate income.
Key 4. Lease as accessory property:
Property leased, subleased or transferred to third parties jointly with another property considered the main object of the lease, sublease or transfer, when the part of the consideration that corresponds individually to each of them is not specified. (For example, a parking space rented jointly with a home).
Key 5. Available to its owners and leased as accessory property:
Properties that in fiscal year 2018 have been at the disposal of their owners and have generated imputed real estate income and, in addition, at some point during the fiscal year have been leased as accessory properties jointly with another property considered the main object of the lease. In this case, you must complete the "Property available to its owners or usufructuaries" window.
Key 6. Housing in which, in cases of separation or divorce, the children and the other parent reside by court resolution.
Property of which the taxpayer is the total or partial owner, but which constitutes the habitual residence of his former spouse because the exclusive use of it was assigned to him in the resolution or judgment of legal separation or divorce.In this code you must enter identifying data of the ex-spouse.
Note: In the assumptions of keys 4 and 5, the income derived from the lease of the accessory property must be reflected jointly with the income from the main property.
The key that corresponds to the location of the property will be selected from the following:
Key 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.
Key 2. Property in the Autonomous Community of the Basque Country.
- Key 3. Property in the Autonomous Community of Navarre.
Key 4. Property with any of the above statuses but without a land registry reference.
Key 5. Property located abroad.
In this section, the cadastral reference of the property that appears on the Real Estate Tax receipt that corresponds to it will be collected.
DATA REQUESTED FOR THE CALCULATION OF THE IMPUTED REAL ESTATE INCOME
PERCENTAGE OF THE PROPERTY THAT IS AT THE DISPOSAL OF THE OWNER OR USUFRUCTUARY
In the event that only a part of the property of which the taxpayer is the owner is available to him (for example because it is partly transferred, rented or used for an economic activity), he must indicate, expressed with two decimal places, the percentage that it represents. the surface of the property that is at your disposal with respect to the total surface.
As a general rule, the cadastral value of the properties will be recorded.
If on the date of tax accrual the property had no cadastral value or this had not been notified to the owner, the percentage will be 1.1 percent and will be applied to 50 percent of the highest of the following values: that verified by the Administration for the purpose of other taxes or the price, consideration or value of the purchase.
In this section, it must be indicated whether the property has a revised cadastral value or not, indicating "YES" in those whose cadastral value has been reviewed in the tax period of the year or within the period of the 10 previous tax periods and "NO" in the remaining. See details by province in Section 7.4.4. "Municipalities with revised cadastral value"
NOTE: If on the date of tax accrual the property had no cadastral value or this had not been notified to the owner, you must indicate in this section "YES".
NUMBER OF DAYS THAT THE PROPERTY IS AT THE OWNER'S DISPOSAL
When you have not been the owner of the property (or the real right to use or enjoy it) during the entire calendar year, or when part of the year has been under construction or for urban planning reasons it has not been susceptible to use, the name will be indicated. number of days in which the ownership has been disposed of or in which the property has been in conditions of use during the year 2018.
DATA REQUESTED FOR THE CALCULATION OF THE NET RETURN OF REAL ESTATE CAPITAL
A data capture window will open in which you must provide the following information:
You will need to select one of the following keys:
Income from leasing properties used for housing with the right to a 60% reduction.
Other performances different from the previous ones.
LEASES OF REAL ESTATE FOR HOUSING
Reduction for housing rental.
In the case of leasing real estate for housing, the net return will be reduced by 60 percent.
LEASES TO FAMILY MEMBERS
In the event that the tenant of the real estate is the spouse or a relative, including relatives, up to and including the third degree, the total net income may not be less than that resulting from applying the rules of the section “IMPUTATION OF REAL ESTATE INCOME”. |window=main;topic=IMPUTED INCOME (art. 85.1 Law)
For these purposes, you must indicate YES or NO in the box established in the data capture window.
Note: If there are several tenants, subtenants, acquirers or assignees and not all of them are family members, the data relating to the income corresponding to family members and the rest must be reflected in a different column.
INCOME AND EXPENSES
For the purposes of calculating the net income, you must indicate the total income and deductible expenses.
Special case: Interest and conservation and repair expenses. The interest on foreign capital invested in the acquisition or improvement of the property, right or power of use or enjoyment from which the income and other financing expenses arise, and the costs of conservation and repair must be indicated in the corresponding box in the window. The total amount to be deducted for these expenses may not exceed, for each asset or right, the amount of the full income obtained. The excess over this limit will be transferred by the program to box 0082 of the declaration model.
Likewise, if due to the application of the previous limit mentioned above, any amount was pending deduction in the years 2014, 2015, 2016 and 2017, you must indicate it in the corresponding section of the window. The total amount to be deducted may not exceed, for each asset or right, together with the expenses for the same concept of the exercise itself, the amount of the full income obtained. The program will apply the aforementioned limit.
REDUCTION DUE TO IRREGULAR INCOME
In the event that the return has a generation period of more than two years or has been obtained in a notoriously irregular manner over time, you must indicate the amount of the reduction (30% of the difference between the total irregular income and expenses that are also irregular in nature). The reduction may not exceed 30% of the irregular net income, once the reduction for housing rentals has been applied, if applicable.
The total amount of withholdings that, if applicable, have been made by the lessee will also be recorded.
MINIMUM COMPUTABLE YIELD IN THE CASE OF LEASING TO FAMILY MEMBERS
When the tenant or subtenant, acquirer or assignee is the spouse or a relative of the taxpayer, including related persons, up to and including the third degree, the total computable net income may not be less than the amount resulting from applying the rules of the section “IMPUTATION OF INCOME REAL ESTATE"
Therefore, in the case of a lease to the aforementioned family members, you must indicate in this box the minimum computable income.