• This form will be used exclusively to declare imputed income from urban properties intended by natural persons for their own use. This means that entities are not obliged to file this tax return.  

• The cadastral reference of the property can be find on the Real Estate Tax (IBI) receipt and also at the Cadastre's electronic headquarters, at the electronic address "http://www.sedecatastro.gob.es", or by calling the Cadastre's Direct Line (telephone 902 37 36 35). 

• No deduction of any type of expense will be made from the resulting amount. 

• If on the date of tax accrual (December 31) the property lacked a cadastral value or this had not been notified to the owner, 50% of the highest of the following values will be taken as the basis for imputation: the price, consideration or acquisition value of the property, or the value of the property verified by the Administration for the purposes of other taxes. 

• In the case of properties under construction and in cases where, for urban reasons, the property is not suitable for use, no income will be estimated. 

• In the case of rights of use of real estate by shift, the imputation will be made to the owner of the real right, prorating the cadastral value based on the annual duration of the use period.

• In cases where the ownership corresponds to several people, the income corresponding to the real property or real right of enjoyment in question will be considered obtained by each of them in proportion to their participation in said ownership. 

• In case of acquisition or transfer of the property in the year, it is important to enter this date in our form in order to pay taxes only for the days during which the property has been owned. 

• Tax residents in countries outside the European Union, Norway, Iceland and Liechtenstein must have a representant in Spain for tax purposes. 

• Direct debits for tax payments to foreign accounts can only be made if the accounts are opened with non-cooperating banks in the SEPA Area (the SEPA Area is made up of the following 36 countries: the 27 Member States of the European Union, Iceland, Liechtenstein, Norway, Andorra, Monaco, San Marino, Switzerland, the United Kingdom and the Vatican City State).

Practical tips: 

• Constructions located in rustic areas are considered urban properties (the floor is rustic but the construction is considered urban).