Spain tax agency requires tenants to identify rental homes

Taxpayers in Spain are required to identify their habitual rental residence during the income tax declaration process, regardless of whether they intend to claim a tax deduction for rent. This obligation includes providing the property's cadastral reference and address, which allows the Tax Agency to cross-reference data with the property owner's filings.

Experts note that identifying the residence is a separate procedure from applying for rental deductions. The cadastral reference serves as a key identifier to ensure consistency between the tenant's and landlord's declarations.