Habitual housing
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The usual residence in the income statement

We are in the middle of the campaign for the declaration of income. What role does the habitual residence have in the IRPF? For those who bought before the January 1 2013 continues to have a leading role. They can be deduced for it, the rest no. In this post, I pYou can read expanded in Invertia, you have everything you can deduct and what you can not.

It should be clear that the January 1 2013 deducted for homeownership deductions. For those who previously purchased a transitional regime was introduced.

To whom does this transitory regime apply?

Only those who purchased before the aforementioned date. In the same situation there are those who have done rehabilitation or extension work, provided that they have been completed before the 1 of January of 2017. Likewise, this section includes the adaptation of the housing for people with disabilities.


Only those who bought before the 1 of January of 2013, or did renovation works or extension of a habitual residence, can avail themselves of the deductions.

Of course, whenever it is Habitual housing. That is, it is the taxpayer's residence for a continuous period of at least three years (see exceptions in the post of Invertia). That the house is occupied in a period not exceeding 12 months from the purchase or completion of works.


The limit is 9.040 euros, although you can reach the 12.080 euros

How much can be deducted?

The limit is in 9.040 euros by taxpayer for the assumptions already exposed: acquisition, rehabilitation, construction or expansion.

That figure amounts to 12.080 EURwhen the amounts invested have been allocated to the realization of works and facilities to adapt the housing for reasons of disability.

It can not be deduced

Conservation and repair expenses, house arrangements; the expenses of replacement of elements: heating, elevator ...; the best; the places acquired with the home and that exceed two or purchased independently from the purchase of housing.

And if you have a rented flat, do not miss out THIS POST about rental income and the need to declare them.

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2 thoughts on "The usual residence in the income statement"

  1. Very good post it is essential to be well advised at the time of making the statement to know that I can de-register and not. I believe that legal advice is always the best option.

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