The “total recipients” boxcounts records, not people
3
People actually declared
1
Your lease generates 3 records because the form is indexed by cadastral reference and not by lease: you must include as many records as there are properties with a different reference being let.
The “total recipients” box will read 3, but the penalty in articles 198.1 and 199.4 counts people and there is only one here. They are two different units and it is worth not confusing them.
The Order's consolidated text still requires filing on media above 25 recipients and excludes online filing above 1,000 records. Neither threshold exists: Order HAP/2194/2013 suppressed every channel other than the internet.
Properties with no cadastral reference
An element owned by a block's owners' association that has no cadastral reference of its own is declared with code 4. The other three codes distinguish territory: 1 for the rest of Spain, 2 for the Basque Country and 3 for Navarre.
Indicative calculation: it does not constitute tax advice. Splitting the base between several properties depends on the lease and on a judgement only the tenant can make.
The withholding itself is not computed here, which belongs to form 115, and no cadastral reference is validated. Basque and Navarrese territory is out of scope beyond location codes 2 and 3.