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Practical Income Manual 2022.

Due to uprooting due to the volcanic eruption of the island of La Palma

Regulations: First Additional Provision. Two 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

Temporal scope for the application of the deduction: This deduction is applicable exclusively in fiscal years 2021 and 2022 . Therefore, this is the last year in which this deduction will be applicable.

Deduction amount

  • 2,000 euros for the home in which the taxpayer proves that they had their residence on September 19, 2021, regardless of the length of stay prior to that date.

    Casuistry:

    1. If it is a building with several homes, parking spaces, storage rooms and other annexes that has a single cadastral reference because there is no horizontal division, the deduction may be applied for each home, provided that the existence of each of them is proven. by any means of proof admitted by law.

    2. If the home has parking spaces, storage rooms and other annexes, each of them with its own cadastral reference, the deduction would only be applied for the home, not for the garage or the storage room or other annexes that have an independent cadastral reference.

    3. If the home and its annexes do not have a cadastral reference, in this case the deduction may be applied for each home (not for the annexes), as long as its existence is proven by any means of proof admitted by law.

  • 2,000 euros for properties used for business or professional activities, including agricultural, livestock, forestry or fishing activities.

    To be entitled to the deduction, the economic activities to which the property is affected must be carried out by the owner of the property or his or her spouse, either directly or through entities under the income attribution regime.

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

Requirements for applying the deduction

  • The deduction can be applied by the owner, usufructuary and/or bare owner of the property.

  • These must be properties that have been destroyed, permanently uninhabitable or inaccessible, as a result of the volcanic eruption that began on September 19, 2021 on the island of La Palma.

    The reference to the property having been lost because it is “destroyed, uninhabitable or permanently inaccessible” must be interpreted in the sense that the deduction can only be applied when the loss of the property is total , which occurs when the property is no longer “usable”, either because it disappears due to destruction, or because it is permanently uninhabitable or inaccessible.

  • When it comes to the home in which the taxpayer resided, it will be necessary that, by any means of proof admitted by law, such as, for example, a registration certificate, among others, it is proven that on September 19, 2021, the taxpayers had their residence in said home, regardless of the length of stay prior to said date.

  • In the case of properties used for business or professional activities, it will be necessary that, by any means of proof admitted by law, it is proven that on September 19, 2021, the aforementioned properties were used for said activities, regardless of the previous time in that they have been.

  • For the rest of the real estate, the existence and ownership, as owner, usufructuary or bare owner, of the taxpayer on September 19, 2021 must be proven by any means of proof admitted by law.

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

  • The deduction is applied for each property that has been lost, that is, that has been destroyed, uninhabitable or permanently inaccessible, prorating, when there are several owners, the deduction in proportion to their ownership percentage.

    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.

Deduction limits

This deduction will be limited to 50 percent of the full autonomous community fee .