The statistics on housing declared in the 2024 Personal Income Tax (IRPF) return present a comprehensive picture of the residential properties reported by taxpayers for the fiscal year 2024. Released on 1 July 2026, the dataset includes the total number of declarations that mention housing, the classification of properties by type (primary residence, secondary residence, rental property, etc.), and the geographic distribution across Spain’s autonomous communities. The figures are extracted from the IRPF filing process, where taxpayers disclose the cadastral value, surface area, and usage of each dwelling they own or lease. The Agency cross‑checks these declarations with the Land Registry and municipal cadastral databases to verify accuracy and to prevent under‑reporting. The published statistics break down the data by ownership status (owner‑occupied versus rented), by size of the property (floor area), and by market segment (luxury versus standard housing). In addition, the report provides insights into regional housing markets, highlighting areas where property ownership is increasingly prevalent or where rental declarations dominate. These statistics are valuable for tax administration because they help estimate the tax base for property‑related withholdings, inform local government budgeting, and support analyses of the housing sector’s contribution to overall tax revenue. The release also notes any methodological adjustments made for the 2024 filing year, such as updates to the definition of ‘habitual residence’ and improvements in data validation procedures.