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Practical manual for Income Tax 2023.

For 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 on transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

10% of the amount allocated to the acquisition of a new primary residence.

The concept of habitual residence will be that established by the state regulations of IRPF in force on December 31, 2012.

Maximum deduction base

  • The basis for the deduction is the amounts paid for the acquisition of the home , including the expenses incurred by the purchaser and, in the case of external financing , the amortization, the interest, the cost of the instruments for hedging the variable interest rate risk of mortgage loans, and other expenses derived from it.

    If these hedging instruments are applied, the interest paid by the taxpayer will be reduced by the amounts obtained from their application.

  • The maximum base for this deduction will be 5,000 euros .

Requirements to apply the deduction

  • That the taxpayer has his/her habitual residence in the Region of Murcia.

  • That taxpayer is member of a family that has the legal status of large family .

    The conditions necessary for consideration as a large family and its classification by categories 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).

  • That the acquisition of the new habitual residence takes place within 5 years following the date on which the family of the taxpayer has reached legal consideration of large or , if it was previously, within the period of 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 dwelling of larger surface area, even if they are registered as separate properties.

    The deduction is also applicable to any other case of expansion, such as those contemplated in the state regulations on deductions for the habitual residence, provided that the useful surface area of the home is increased by more than 10%, in accordance with the information in the Cadastre.

  • That within the period of 5 years from the acquisition of the new habitual residence the previous residence is sold, or its extension is carried out .

  • That the useful area of the acquired home is more than 10% greater than the useful area of the previous habitual home.

    In the event that the property acquired is adjacent to the habitual residence and is physically connected to it, the total surface area resulting from said connection will be considered to calculate the increase in surface area. For these purposes, the information contained in the Cadastre will be taken into account.

Temporal scope of the deduction

This deduction may be applied for a maximum period of years from the in which the acquisition of the new home or the property intended for the extension of the current home is carried out.

Considering the purpose of protecting large families that justifies the deduction, the condition of large family must be met on the accrual date of each of the fiscal years.

Loss of the right to deductions made

When the right to deductions is lost due to failure to comply with the requirement of selling the previous home or extending the habitual home within the established period, the taxpayer will be obliged to add to the regional net tax accrued in the year in which said requirement was not met, the amounts unduly deducted, plus the corresponding late payment interest.