New Virtual Property Income Assistant
The "Virtual Property Income Assistant" has been incorporated as a personal income tax virtual assistance tool. This tool, unlike the Income and Economic Activities Reporters, offers the possibility of asking questions using free text in which, through specific phrases, the details of your query are described, which will be answered in a personalized way through the use of artificial intelligence.
The tool exclusively incorporates topics related to real estate, although the rest of the matters that affect the tax will be incorporated successively.
The topics on which you can consult are those referring to income derived from properties depending on the use to which they are intended, such as habitual residence, at the disposal of their owners, affected by economic activity or property for rent, including in the latter case all possible leasing modalities. In addition, it includes how to calculate and declare the capital gains and losses derived from the transfer of real estate in its different lucrative and onerous modalities, as well as special cases of condominium extinction or dation in payment. Finally, the deductions derived from the ownership or use of real estate are dealt with, such as deductions for acquiring a primary residence, the rental deduction and other deductions such as the recently incorporated deductions for energy efficiency works.
If queries were made about matters not related to real estate, the Assistant would respond by referring them to the Income and Economic Activities Reporters, through whom these issues could be resolved.
As in the rest of the Virtual Assistance tools, if the response obtained does not contain all the information requested, you can access the chat that will be attended by a specialist from the Comprehensive Digital Administration (ADI).