It is impossible to provide a "declaration" for this. There's no way to "declare" an rvalue in C++. And this is an rvalue, as you already know.
Lvalueness and rvalueness are the properties of expressions that produce these values, not the properties of declarations or objects. In that regard, one can even argue that it impossible to declare an lvalue either. You declare an object. Lvalue is what is produced when you use the name of that object as an expression. In that sense both "to declare an rvalue" and "to declare an lvalue" are oxymoron expressions.
Your question also seems to suggest that the properties of "being an lvalue" and "being a temporary" are somehow complementary, i.e. everything is supposedly an lvalue or a temporary. In reality, the property of "being a temporary" has no business being here. All expressions are either lvalues or rvalues. And this happens to be an rvalue.
Temporaries, on the other hand, can be perceived as rvalues or as lvalues, depending on how you access the temporary.
P.S. Note, BTW, that in C++ (as opposed to C) ordinary functions are lvalues.