10,13,1. For investment in a primary residence for young people of 35 years of age or under (including the transitional regime)
Taxpayers who are normally resident in the Region of Murcia whose age is 35 years or less at the time of accrual of the Tax, may deduct 5% of the amounts paid in the financial year for the acquisition (including construction and extension) or renovation of the property that is or is going to be established in your main residence, provided that in the first case it is newly constructed homes.
Taxpayers whose taxable base is less than 24,107.20 euros may apply the deduction provided that the taxable base for savings does not exceed 1,800 euros.
New home is considered to be the property whose acquisition represents the first transfer of the property after the declaration of new construction, provided that three years have not passed since that declaration.
The requirements for a home to be considered as normal are the same as those established for the purposes of the State deduction.
Rehabilitation is understood as the deduction for the purposes of this deduction, which has been rated or declared as being protected in accordance with Royal Decree 2066/2008 of 12 December or with those regulations at the state or regional level that replace them.
Deduction base
The basis of this deduction will be constituted by the amounts paid in the year for the acquisition (including the construction and extension) or renovation of the property, including expenses incurred by the acquirer (taxes, registration expenses and notary fees, etc.), and , in the event of third-party financing, the repayment, interest and other expenses derived from it.
The limitations on the deduction when the deduction for other previous habitual residences had been taken, or when the disposal of a habitual residence had been a capital gain is generated, exempt from reinvestment, as well as the specialities in the event of joint taxation, will be those established in general in the state regulations governing Personal Income Tax.
Limits
The maximum base of deductions for the purchase of property established by the Autonomous Community of the Region of Murcia has a combined limit of 9,040 euros, less in the amounts entitled to the State deduction for investment in a primary residence, excluding, where applicable, amounts for works to adapt the main residence due to disability.
Furthermore, the amount of this deduction cannot exceed the amount of 300 euros per year both in individual and joint tax return.
These limits are applied and controlled by the program.
The autonomous community deduction for the purchase of a home requires that the amount verified of the taxpayer's assets, at the end of the period of deposit, exceed the value that it should be checked at the start of the check, at least in the amount of the investments made, in accordance with the requirements established on a General by the state regulations governing Personal Income Tax.
Transitional scheme
If the taxpayer applied the autonomous deduction for investment in a primary residence in the years 1998, 1999 or 2000, they can apply a deduction of 2% of the amounts paid in the financial year for the acquisition or renovation of that home. 100
This deduction will be 3% if the general tax base minus the personal and family tax-free threshold is less than 100 euros and the gross tax base for savings does not exceed 24,200 euros. 1.800
In both cases and in the case of acquisition, the requirement that the main residence be newly constructed must be met
This deduction will be applicable regardless of age.
Taxpayers who applied the Autonomous Community deductions for the purchase of a home for young people residing in the Autonomous Community in the Region of Murcia, established for the years 2001 to 2013, this deduction for investment in primary residence by young people may be applied, provided that they meet the requirements for this purpose and, in particular, that of age.
Important
With regard to the same property, the transitional regime for the autonomous community deduction for investment in a main residence is incompatible with the application of the general regime of the aforementioned deduction.
Completion
The window will show the amounts paid that give entitlement to the deduction, taking into account the limitations indicated in the "deduction base" section.
In the event of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected. 100
If the taxpayer applied the autonomous deduction for investment in a primary residence in the years 1998, 1999 or 2000 and wishes to apply the Transitional Regime, they must indicate "Yes in the box established for this purpose in the data capture window.
Verification OF THE CAPITAL SITUATION (Article 70 of the Act)
The application of the deduction for investment in property will require that the verified amount of the taxpayer's assets at the end of the period of the deposit exceeds value that would be verified at the beginning of the check at least in the amount of the investments made, without including interest and other financing expenses.
For these purposes, increases or decreases in value experienced during the tax period will not be counted for the equity elements that at the end of the period continue to form part of the taxpayer's assets.