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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions
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For landlords of empty homes

Attention : Due to the approval and subsequent repeal of Decree Law 2/2024, this deduction will only be applicable to taxpayers who died between October 26 and November 21, 2024.

Regulations: Art. 9 bis Consolidated Text of the legal provisions of the Autonomous Community of Extremadura regarding taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10

Amount and maximum limit of the deduction

  • 30% of the reduced net income obtained from the leasing of dwellings that have been in disuse .

  • Maximum limit of the deduction: 1,200 euros per taxpayer .

Requirements for applying the deduction

  • That the rented dwelling is located within the territory of the Autonomous Community of Extremadura .

  • That it has been empty and unused for at least one year before the formalization of the contract and is intended to be the habitual residence of the tenant.

    Clarifications :

    - The dwelling will be deemed to have been empty and unused when it has generated imputations of real estate income in the terms established in article 85 of the Personal Income Tax Law .

    - The concept of habitual residence shall be adjusted to the provisions of the Twenty-Third Additional Provision of the aforementioned Personal Income Tax Law .

    - In the event that the final duration of the lease were less than 3 years, except for the exceptions listed among which do not include withdrawal by the tenant or the cases of termination of the contract by the landlord provided for in the LAU (failure to pay the rent, non-payment of the deposit, etc.), it would not be considered a habitual residence , so the right to the deduction would be lost, and the amounts already deducted would have to be reimbursed, where applicable, in the terms indicated in the paragraphs below.

  • That the duration of the lease is equal to or greater than three years .

    Clarifications :

    - This requirement is deemed to have been fulfilled the initial duration established in the lease contract was for a period less than the minimum duration of three years (or no duration was stipulated, or it was indeterminate) and with the system of mandatory annual extensions the minimum duration of three years is reached.

    - Requirement is not deemed to have been met if the rental contract does not meet the minimum duration provided for in the regulation, but the same dwelling is put into a situation of expected rental and is again the subject of a new residential lease contract after the end of the previous contract, such that the sum of the duration periods of both lease contracts is at least three years.

  • That not the property or usufruct is held over more than three homes , regardless of the percentage of ownership.

    Clarifications :

    - For the purposes of applying the deduction and calculating the limits established for its application, specifically, the maximum number of homes, neither parking spaces nor storage rooms should be included.

    -For the purposes of the limit on the maximum number of dwellings it is irrelevant where they are located .

  • That landlords declare in the IRPF the income derived from the lease as income from real estate capital .

    The amount of the deduction will be calculated on the reduced net income obtained from the lease and declared by the taxpayer in his self-assessment, not being applicable if a data verification, limited verification or inspection procedure is initiated that has the objective of verifying the income from real estate capital or the deduction that ends with its regularization.

Important : The requirements indicated must be met at the time of entering into the lease agreement, and the deduction will be applicable as long as they continue to be met.

Other conditions for the application of the deduction

When two or more taxpayers have the right to apply this deduction on the same home and for the same tax period , its amount will be prorated according to the percentage of ownership.

Clarifications :

- The previous paragraph must be understood as referring to the apportionment of the income generated by the rental of the home that gives the right to deduction , such that the income generated by the rental of the home will be distributed among the co-owners based on their percentage of participation.

- The maximum limit of 1,200 euros is per taxpayer without the need for its proration , since it can come from several homes and not just from the one that is jointly owned.

Loss of the right to deductions made

In the event of non-compliance with the requirements established, the taxpayer must include in the declaration corresponding to the year in which the non-compliance occurred the part of the tax that was not paid as a result of the deduction made together with the corresponding late payment interest.

Important: Once the information required for the calculation of the deduction has been entered by the taxpayers entitled to it, its amount will appear in box [ 1020 ] of Annex B.5 of the declaration, "Other deductions".