9.1.2. Construction or extension of main residence
The construction or extension of the property is similar to the purchase of the property, under the following terms:
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The construction of the main residence, when the taxpayer directly pays for the expenses derived from the execution of the works, or delivers amounts on account to the promoter of the works, provided that they are completed within a period not exceeding four years from the start of the investment. The deduction will only be applicable when the taxpayer has paid amounts before January 1, 2013.
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The extension of the main residence, when the increase in the living area occurs, through the closure of the open part or by any other means, permanently and during all periods of the year. The deduction will only apply when amounts have been paid for this item before January 1, 2013, provided that the works are completed before January 1, 2017. If this period is not met, the deductions made for this item must be adjusted.
The deduction percentage applicable to the deduction base will be 7.50% in the State, and 100% in the autonomous community, i.e. 7.50%. 100 15 100
The Autonomous Community of Catalonia has established in certain cases specific percentages for the autonomous tranche of the deduction.
Extension of the term due to exceptional circumstances
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Tender
If, as a result of the tender, the developer does not complete the construction work before the term of four years or cannot deliver the homes within the same period, it will be extended by another four years.
In these cases, the term of twelve months to live the property effectively and permanently will begin to be counted from the delivery.
For the extension provided for in this section to take effect, the taxpayer who is obliged to file a tax return in the tax period in the event that the initial period has been breached, it must accompany the supporting documents proving its investments in housing and any supporting document of any of the aforementioned situations.
In these cases, the taxpayer will not be obliged to make any payment due to the failure to comply with the general term of four years of completion of the construction works.
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Other exceptional circumstances
When, due to other exceptional circumstances not attributable to the taxpayer and which result in the suspension of the works, they cannot be completed before the term of four years has elapsed to complete the construction, the taxpayer may request the Administration to extend the period.
The application must be filed with the Delegation or Administration of the Tax Agency corresponding to its tax address within thirty days of the non-compliance with the term.
The request must include both the reasons for non-compliance with the deadline and the period of time considered necessary to complete the construction work, which cannot be more than four years.
For the purposes of the above paragraph, the taxpayer must provide the corresponding justification.
In view of the documentation provided, the Delegate or Administrator of the Tax Agency will decide both on the origin of the requested extension and the extension period, which will not necessarily have to be adjusted to that requested by the taxpayer.
Requests for extension that are not expressly resolved within three months may be considered rejected.
The extension granted will start from the day immediately following the day on which the non-compliance occurs.