10.4.24. To compensate for expenses arising from an illegally occupied dwelling or due to suspension of eviction proceedings

This deduction will not apply to taxpayers who died before July 25.

Amount 

He 40% of the deductible expenses paid by the taxpayer, up to the limit of 500 euros.

This limit applies regardless of the number of occupied properties and in both individual and joint taxation.

Requirements and conditions

• The taxpayer must own a property that is illegally occupied or where eviction has been suspended because the tenant is in a situation of economic vulnerability that prevents him from finding an alternative for himself and the people with whom he lives, provided that in the latter case, the landlord also has the right to deduct in the determination of the income from real estate capital of the same fiscal year the debt of the tenant as a doubtful balance, in accordance with the state legislation regulating the IRPF.

• The property that gives the right to deduction must be a dwelling, so the deduction is not applicable to commercial premises, professional offices or any other that does not have the urban planning use of housing, even if it becomes so de facto by being illegally occupied.

• The expenses that qualify for the deduction are:

  • Property tax.

  • The municipal solid waste rate.

  • The costs of supplying household services, such as electricity, water, gas and telecommunications.

  • Ordinary community expenses.

  • The expenses for conservation and maintenance of the dwelling, understood as those carried out regularly in order to maintain the normal use of material goods, such as painting, plastering or repair of installations, those of replacement of elements, such as heating installations, elevator, security doors or others.

  • The expenses associated with legal proceedings whose purpose is the recovery of possession of the property.

  The above expenses are deductible for the amounts proportional to the time that the property has been illegally occupied or during the suspension of the eviction, in the latter case from the moment that the landlord has the right to deduct in the determination of the income from real estate capital of the same fiscal year the debt of the tenant as a doubtful balance.

  Additionally, once these situations have ended, if the property requires works to be habitable again, the expenses proportional to the time in which these works are carried out on the property will also be deductible, provided that it can be proven that the property was not usable.

• The deduction can only be applied by the taxpayer who actually pays the expenses and for the amount paid. Therefore, in all cases (marriages under community property regime, separation of property, de facto couples, etc.) it must be proven who has paid them.

• The taxpayer's total taxable income cannot exceed 33,000 euros in the case of individual taxation, nor 52,800 euros in the case of joint taxation.

Completion

The amount paid will be recorded with the right to deduction.