Due to the acquisition of a new habitual residence or expansion of the current habitual residence by large families
Regulations: Art. 1.Fifteen Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5
Deduction amount
10% of the amount allocated to the acquisition of a new habitual residence.
The concept of habitual residence will be that established by the state regulations of Personal Income Tax in force on December 31, 2012.
Maximum base of the deduction
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The basis of the deduction is constituted by the amounts paid for the acquisition of the home , including the expenses incurred by the purchaser and, in the case of external financing , amortization, interest, the cost of variable interest rate risk hedging instruments for mortgage loans, and other expenses derived from the same.
If these hedging instruments are applied, the interest paid by the taxpayer will be reduced by the amounts obtained from their application.
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The maximum base of this deduction will be 5,000 euros .
Requirements to apply the deduction
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That the taxpayer has his habitual residence in the Region of Murcia.
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That the taxpayer is a member of a family that has the legal status of large family .
The necessary conditions for the consideration of a large family and its classification by category will be determined in accordance with the provisions of Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).
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That the acquisition of the new habitual residence takes place within 5 years following the date on which the family of the taxable person has achieved legal consideration as large or , if it was already done previously, within 5 years following the birth or adoption of each child.
The above assumption will be understood to include the acquisition of a property adjacent to the habitual residence that, within the period indicated above, is physically joined to it to form a single residence of greater surface area, although they remain registered as different properties.
The deduction is also applicable to any other case of expansion, such as those contemplated in the state regulations on deduction for the habitual residence, provided that the useful surface of the home is increased by more than 10%, according to the information available. in the Cadastre.
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That within a period of 5 years from the acquisition of the new habitual residence the previous one should be sold, or the extension of the same .
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That the useful area of the acquired home is greater than 10 per 100 than the useful area of the previous habitual residence.
In the event that the property acquired is adjacent to the habitual residence and is physically joined to it, for the calculation of the increase in surface area, the total surface area resulting from said union will be considered. For these purposes, the information recorded in the Cadastre will be taken into account.
Temporal scope of the deduction
This deduction may be applied for a maximum period of fifteen years starting from the year in which the acquisition of the new home or the property intended for the extension of the home is carried out. current.
Taking into account the purpose of protecting large families that justifies the deduction, the status of large family must be met on the accrual date of each of the years.
Loss of the right to deductions made
When the right to deductions made due to non-compliance with the requirement of the sale of the previous home or extension of the habitual residence is lost, within the established period, the taxpayer will be obliged to add to the autonomous liquid quota accrued in the year in which it was have failed to comply with said requirement, the amounts unduly deducted, plus the corresponding late payment interest.