10.8.2. For the acquisition of housing by young people in rural areas
15 percent of the amounts paid in the period in question for the acquisition or rehabilitation of the home that will constitute the taxpayer's habitual residence in the territory of the Community of Castilla y León. The deduction will also be applicable to cases of construction of a primary residence, when the taxpayer directly covers the costs arising from the execution of the works, or pays amounts on account to the developer, provided that they are completed within a period of no more than four years from the start of the investment.
The concept of housing rehabilitation is included in article 20.One.22.B of Law 37/1992, of December 28, on Value Added Tax, or the law that replaces it.
For the purposes of the provisions of article 20.One.22.B of Law 37/1992, of December 28, on Value Added Tax, building rehabilitation works are those that meet the following requirements:
1. That its main objective is the reconstruction of the same, this requirement being understood to be met when more than 50 percent of the total cost of the rehabilitation project corresponds to works of consolidation or treatment of structural elements, facades or roofs or with works similar or related to those of rehabilitation.
2. That the total cost of the works referred to in the project exceeds 25 percent of the purchase price of the building if it had been carried out during the two years immediately prior to the start of the rehabilitation works or, otherwise, of the market value of the building or part thereof at the time of said start. For these purposes, the proportional part corresponding to the land will be deducted from the purchase price or market value of the building.
Requirements:
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That the taxpayer has his habitual residence in the Community of Castilla y León and that on the date of accrual of the tax he is under 36 years of age.
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That it is your first home . The taxpayer is considered to have acquired his/her first home when he/she does not have and has not had any right of full ownership equal to or greater than fifty percent over another home.
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That the home is located in a town (municipality) of the Community of Castilla y León, excluding those with more than 10,000 inhabitants, or those with more than 3,000 inhabitants and less than 30 kilometers from the provincial capital. This requirement must be met at the time of acquisition or rehabilitation of the home, at which time the rural status of the municipalities must be considered. As of 2016, the concept of population is modified for the purposes of applying this tax benefit, with the number of inhabitants of the population (INE Population Unit Code) being relevant and not the number of inhabitants of the entire municipality. For example, in Valladolid the deduction would not be applicable in the population centre 47186000501 Valladolid (with 299,166 inhabitants) but it would be applicable for the rest of the towns in Valladolid (Code 47186), for example the population centre 47186000201. Overuela (LA) (with 2,579 inhabitants).
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That the property has a value, for the purposes of the tax levied on its acquisition, of less than 135,000.00 euros for purchases made after January 1, 2016.
In the case of the acquisition of a home under construction with deliveries to the developer, the right to the deduction will be determined according to the number of inhabitants of the municipality at the time the first advance payment is made. For these purposes, by Order of the Ministry of Finance, publicity is given to the municipalities that meet these requirements. Thus, for acquisitions made in 2005 and 2006, the list of municipalities is included in Order HAC/42/2005 (BOCYL 28-01-2005) for acquisitions made in 2007 and 2008, in Order HAC/68/2007 (BOCYL 26-01-2007), for acquisitions made in 2009 in Order HAC/2252//2008 (BOCYL 9-01-2009) and for acquisitions made in 2010 and 2011 in Order HAC/16/2010, of January 13 (BOCYL 22/01/2010), for acquisitions made in fiscal year 2012 in Order HAC/1669/2011, of December 27 (BOCYL 22-01-2010). 17-02-2012), and for those carried out in 2013 and 2014, the list of municipalities can be found on the website www.tributos.jcyl.es, as established by Order HAC/17/2013 of January 21 (BOCYL 25-01-2013). For the current year, the list of municipalities in Order HAC/197/2015 has been updated.
The Regional Ministry of Finance will publish the list of municipalities to which it applies.
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That it is a new construction dwelling or a rehabilitation qualified as a protectable action in accordance with Royal Decree 1186/1998, of June 12, and Decree 52/2002, of March 27, on the Development and Application of the Master Plan for Housing and Land of Castilla y León 2002-2009, or with those state or autonomous regulations that replace them. A new construction dwelling is considered to be one whose acquisition represents the first transfer thereof after the declaration of new construction, provided that three years have not elapsed since this. Likewise, housing is considered to be newly built when the taxpayer directly covers the expenses derived from the execution of the works.
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That the acquisition or rehabilitation of the home takes place after January 1, 2005.
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That the total taxable base, less the personal and family minimum, does not exceed 18,900 euros if taxation is individual or 31,500 euros if taxation is joint. This requirement will be controlled by the program.
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The application of the deduction 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 same by at least the amount of the investments made, in accordance with the requirements established in general terms in the regulations on Personal Income Tax.
Maximum deduction base:
The maximum base for this deduction will be 9,040 euros per year, and will consist of the amounts paid for the acquisition or renovation 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 to cover the variable interest rate risk of mortgage loans regulated in article nineteen of Law 36/2003, of November 11, on Economic Reform Measures, and other expenses derived therefrom. In the event of application of the aforementioned hedging instruments, the interest paid by the taxpayer will be reduced by the amounts obtained by application of the aforementioned instrument.
Loss of the right to deduction:
When, in tax periods after the period of application, the right to the deductions made is lost, in whole or in part, the taxpayer will be obliged to add to the autonomous net tax rate accrued in the year in which the requirements were not met, the amounts unduly deducted, plus the late payment interest referred to in article 26.6 of Law 58/2003, of December 17, General Tax Law.
Completion
The window will reflect the amounts paid with the right to the deduction.
In the case of marriage when the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected.
List of towns excluded from the application of the deduction in 2018 (for acquisitions or renovations carried out in 2018):