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Practical manual for Income Tax 2023.

Transitional regime of the deduction for investment in habitual residence

Regulations: Sole transitional provision Text Consolidated version of the legal provisions in force in the Region of Murcia on transferred taxes, approved by Legislative Decree 1/2010, of November 5

Taxpayers who applied 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 by young people, provided that they meet the requirements for this and, in particular, that of age.

Taxpayers who applied the deduction in the years 1998 to 2000

Taxpayers who applied, for the same dwelling, any of the autonomous deductions in the IRPF for the acquisition or rehabilitation of habitual dwelling 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, may apply the following deduction in the current year:

  • 2 percent of the amounts paid provided that, in the case of acquisition, the homes are newly built.

  • 3 percent of the amounts paid provided that, in the case of acquisition, the homes are newly built and the general taxable base less the taxpayer's personal and family minimum , boxes [ 0435 ] and [ 0519 ] of the declaration, respectively, is less than 24,200 euros, provided that the savings taxable base , box [ 0460 ] of the declaration does not exceed 1,800 euros.

In both cases, the requirement regulated in article 1.1 of Law 9/1999, of December 27, of the aforementioned Autonomous Community, must be met, relative to the fact that the acquisition of the habitual residence was of new construction .