For the temporary and free transfer of use of properties located on the island of La Palma
Regulations: First Additional Provision. Three Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21.
Note: This deduction is not applicable in the case of taxpayers who died before September 19, 2021
200 euros for 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.
Keep in mind that “for complete months of the year” must be understood as calendar months, so the deduction can only be applied for the months in which the property is transferred from the 1st to the 30th or 31st of the month in question.
Temporal scope for the application of the deduction
This deduction will be applicable exclusively in fiscal years 2021 and 2022.
Requirements for applying the deduction
The transfer of use must be of the entire property, not part of it, and for a minimum period of 3 months.
The "minimum period of 3 months" is determined from date to date, since the purpose of this deduction is to facilitate rapid accommodation for the numerous people affected by the volcanic eruption, without them having to wait for the 1st of the month. natural.
However, although to be entitled to the deduction the transfer period must be at least 3 months, the amount of the applicable deduction covers each of the full months in which the transfer has been made. Thus, for example, if a property is transferred from September 20 to December 22, 2021, the taxpayer will have the right to the deduction because the transfer period is longer than 3 months, but the applicable amount will only be 400 euros. that the amount of 200 euros only applies for the months of October and November, as these are the only two complete months of the year in which the transfer has taken place.
Likewise, if the property has been transferred for three or more months, but only part of the transfer has taken place in 2021, with a duration of less than 3 months, the deduction can be applied in said year for the full months that pass in the year. year 2021. Thus, for example, if a taxpayer transfers a property on November 3, 2021 until February 8, 2022, in 2021 the deduction will apply for the month of December (November not because it is not a full month) and in 2022 for the month January (February not because it is not a full month).
The beneficiary of the transfer 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.
To do this, the beneficiary must prove by any means of proof admitted by law the existence and ownership, as owner, usufructuary or bare owner, of the property that has been destroyed or uninhabitable or inaccessible as a result of the volcanic eruption.
The property whose use is transferred must be used by the beneficiary 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.
When there are usufructuaries and bare owners of the property, to prorate the amount of the deduction corresponding to the property in question, the percentages of usufruct and bare ownership will be computed by half of its value (as the property is divided between the usufructuary and the bare owner). ) so that the sum of ownership percentages is equal to 100.
The maximum deduction amount is subject to a double limit:
It cannot exceed 1,500 euros for each property, both in individual and joint taxation.
It cannot exceed 35 percent of the full autonomous community quota for the year.