10.13.1. For investment in a habitual residence by young people aged 35 or under (including the transitional regime)

Taxpayers with habitual residence in the Region of Murcia whose age is equal to or less than 35 years at the time of accrual of the Tax, may deduct 5 percent of the amounts paid in the year for the acquisition (including construction and expansion) or rehabilitation of the home that constitutes or will constitute your habitual residence, provided that in the first case it is newly built homes.

The deduction may be applied to taxpayers whose tax base is less than 24,107.20 euros as long as the tax base of the savings does not exceed 1,800 euros.

new housing is considered to be that whose acquisition represents the first transfer thereof after the declaration of new construction, provided that three years have not elapsed since said declaration.

The requirements for a home to be considered habitual are the same as those established for the purposes of the state deduction.

rehabilitation for the purposes of this deduction is understood to be that which has been qualified or declared protectable in accordance with Royal Decree 2066/2008, of December 12 or with those state-level regulations. or autonomous community that replaces them.

Deduction base

The basis of this deduction will be constituted by the amounts paid during the year for the acquisition (including construction and expansion) or rehabilitation of the home, including the expenses incurred that have been borne by the purchaser (taxes, registration and notary expenses, etc.), and, in the case of external financing, the amortization, interest and other expenses derived from it.

The limitations to the deduction when the deduction has been enjoyed for other previous habitual residences, or when the disposal of a habitual residence has generated a capital gain exempt from reinvestment, as well as the specialties in case of joint taxation, will be those established by law. general in the state regulations regulating the Personal Income Tax.

Limits

The maximum base of deductions for housing acquisition established by the Autonomous Community of the Region of Murcia has a joint limit of 9,040 euros, reduced by the amounts entitled to the state deduction for investment in habitual residence, excluding, where applicable, the amounts destined for works to adapt the habitual residence due to disability.

Furthermore, the amount of this deduction may not exceed the amount of 300 euros per year, both in individual and joint declarations.

These limits are applied and controlled by the program.

The regional deduction for housing acquisition requires that the verified amount of the taxpayer's assets, at the end of the tax period, exceeds the value that its verification showed at the beginning of the period, at least in the amount of the investments made, in accordance with the requirements established in general by the state regulations regulating the Personal Income Tax.

Transitional scheme

If the taxpayer applied the regional deduction for investment in primary residence in 1998, 1999 or 2000, in 2013 they may apply a deduction of 2 per 100 of the amounts paid in the year for the acquisition or rehabilitation of said home.

This deduction will be 3 per 100 if the general tax base less the personal and family minimum is less than 24,200 euros and the savings tax base does not exceed 1,800 euros.

In both cases and in the case of acquisition, the requirement that the habitual residence be newly built must be met.

This deduction will be applicable regardless of age.

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 2012, may apply this deduction for investment in habitual housing for young people, provided they meet the requirements demanded for this and, in particular, that of age.

Note:

With respect to the same home, the transitional regime of the regional deduction for investment in a habitual residence is incompatible with the application of the general regime of the aforementioned deduction. 

Completion:

The window will reflect the amounts paid that give rise to the right to the deduction, taking into account the limitations indicated in the "basis of the deduction" section.

In the case of marriage and if the amount paid corresponds to the spouses equally, 50% of the total amounts paid by both will be reflected. 

If the taxpayer applied the regional deduction for investment in habitual residence in 1998, 1999 or 2000 and wishes to apply the Transitional Regime, they must indicate "Yes" in the box established for this purpose in the window data capture.

VERIFICATION OF THE ASSETS SITUATION (art. 70 Law)

The application of the deduction for investment in housing will require that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the period, at least by the amount of the investments made, without computing interest. and other financing expenses.

For these purposes, the increases or decreases in value experienced during the tax period by the assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.