Transitional regime of the deduction for investment in habitual residence
Regulations: Single transitional provision Text Recast of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5.
Taxpayers who made the deduction in the years 2001 to 2013
Taxpayers who applied the regional deductions for the acquisition of housing for young people residing in the Autonomous Community in the Region of Murcia, established for the years 2001 to 2013, may apply this deduction for investment in habitual housing for young people, provided they meet the requirements demanded for this and, in particular, that of age.
Taxpayers who made the deduction in the years 1998 to 2000
Taxpayers who made, for the same home, any of the regional deductions in Personal Income Tax for the acquisition or rehabilitation of a habitual residence established for the years 1998, 1999 and 2000, by the Laws of the Autonomous Community of the Region of Murcia 13/1997, of December 23; 11/1998, of December 28 and 9/1999, of December 27, respectively, the following deduction may be applied in this fiscal year:
2 percent of the amounts paid provided that, in the case of acquisition, they are newly built homes.
3 percent of the amounts paid provided that, in the case of acquisition, they are newly built homes and the general tax base less the personal and family minimum of taxpayer , boxes [ 0435 ] and [ 0519 ] of the declaration, respectively, is less than 24,200 euros, provided that the tax base of the savings , box [ 0460 ] of the declaration, does not exceed 1,800 euros.
In both cases, the requirement regulated in article 1.one of Law 9/1999, of December 27, of the aforementioned Autonomous Community, must be met, regarding the acquisition of the habitual residence being of new construction .