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Form 100. Personal Income Tax Declaration 2022

10.5.25. Due to uprooting due to the volcanic eruption on the island of La Palma

Amount

Taxpayers who have lost a property because it was destroyed, uninhabitable or inaccessible as a result of the volcanic eruption that began on September 19, 2021 on the island of La Palma, may deduct, for each of these assets, the following amounts:

  • 2,000 euros for the home in which they resided and the properties used for business or professional activities, including agricultural, livestock, forestry or fishing activities.

  • 1,000 euros for the rest of the real estate.

Requirements and conditions

  • The deduction can only be applied when the loss of the property is total, either because it disappears due to destruction, or because it is definitively uninhabitable or inaccessible.

  • The taxpayer must prove the existence and ownership of the aforementioned assets, as owner, usufructuary or bare owner by any means of proof admitted by law.

  • The deduction only applies to homes, not garages, storage rooms or other annexes.

    If the property has a single cadastral reference (which includes the home, the garage, etc.), the existence of the home must be proven by any means of proof admitted by law.

  • For a property to be considered subject to business or professional activities, the activity must be carried out by the owner of the property or his or her spouse.

    If the activity is carried out through an entity that assigns income, the affected property will only be considered when the owner of the property or his or her spouse carries out the activity through it.

  • When there are several owners, the amount of the deduction will be prorated among them in proportion to their percentage of ownership.

  • If the same property has different uses, only the amount of the deduction corresponding to one of them can be applied.

    Therefore, more than one deduction cannot be applied simultaneously to the same property, and you can choose to apply the higher amount that corresponds to the different uses of the property.

Limit

The deduction will be limited to 50% of the full regional quota.

Completion

For each destroyed, uninhabitable or inaccessible property, you will indicate whether it was your habitual residence and/or a property used for economic activities; In addition, it will reflect the key that corresponds to the right you have over the property and the percentage that corresponds to it.

If he is the owner and usufructuary of the same property and/or the bare owner, he will record separately, registering the same property, the percentage he holds over each of those rights.

If you have more than one property for which the deduction can be applied, you will have to register it by clicking on "Register". Below you must enter the data related to it.