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Form 100. Personal Income Tax Declaration 2022

10.5.26. For the temporary and free transfer of use of properties located on the island of La Palma

Amount

200 euros for each of the full months of the year in which they carry out, on a precarious basis, the temporary and free transfer of use of properties located on the island of La Palma, with a limit maximum of 1,500 euros, both in individual and joint taxation.

Requirements and conditions

  • The transfer of use must be for the entire property, not a part, for complete months (from 1 to 30 or 31) and for a minimum period of 3 months determined from date to date.

    If the transfer period is longer than 3 months but in any of the months the transfer is not complete, the deduction will only be applied for the complete months.

  • The beneficiary must be any person or entity that has lost a property, having been destroyed or left uninhabitable or inaccessible as a result of the volcanic eruption that began on September 19, 2021, and must prove its existence and ownership, as owner, usufructuary. or bare owner, by any means of proof admitted by law.

  • The property must be used as a home or for the development of an economic, health, educational, scientific, cultural, social, sports or religious activity, without its transfer to third parties.

  • When there are several owners of the property, whether as owners, usufructuaries or bare owners, the amount of the deduction will be prorated among them in proportion to their percentage of ownership.

 Limit

This deduction will be limited to 35% of the full regional quota.

Completion

For each property, it will record the number of months that it has been transferred, it will reflect the code that corresponds to the right it holds over the property and the percentage it holds of each of them.

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 transferred more than one property, you will have to register it by clicking on "Register". Below you will enter the data related to it.