Although the state deduction for rental of habitual residence has already disappeared, it remains valid for contracts signed before January 1, 2015. Tenants with contracts prior to that date can continue to deduct 10.05% of the installments in the tax period for the rental of their habitual residence, provided that their tax base is less than 24,107.20 euros per year. Also all the autonomous communities, except the Region of Murcia, have established deductions to rent with other requirements. Likewise, the deduction for acquisition of a habitual residence, which also disappeared, continues to be applicable for those who bought their house or made some payment for its construction before May 2019 Calendar Excel. These taxpayers maintain the right to relief in 2013 and years successive, provided they have deducted for that house in 2012 or in previous years. In this case, up to 15% of the amounts invested can be deducted with a limit of 9,040 euros. Therefore, it is essential to verify that this deduction is included in the draft, since in some cases, due to errors of the financial institution, after the merger or integration processes, the mortgage loan data does not appear, or when there is more than one loan Treasury does not include it because it does not know which one was destined to the purchase of the house. Similarly, Gestha encourages you to verify the amount, checking if there are premiums for life insurance or changes in the mortgages that must be added to the calculation.
May 2019 Calendar Excel
Taxpayers who have made some cost in rehabilitation works, adaptation of the habitual residence of people with disabilities or extension of the habitual residence before January 1, 2013, provided that those works had been completed before January 1, 2017, you should also review the draft thoroughly. In addition, the ex-spouse who has left the family home purchased before January 1, 2013 and who continues to pay all or part of the hipoteca of the property where the minor children reside should not forget to include the deduction for habitual residence. And technicians clarify that this deduction is compatible with the rent to which you may be entitled.
On the other hand, even in 2018, there are still amounts returned from the floor clauses of mortgages, and they should not be forgotten when confirming the draft. Although it is normal for it to warn of these revenues and the need to regularize them, the taxpayer must make the corresponding modifications. May 2019 Calendar Excelclarifies that the money that was paid to the bank, and that it will return later, is the refund of an undue payment, so it does not constitute income. In parallel, the compensation interests related to land clauses will not be included in the tax base either. However, there are exceptions: the cases in which these interests would have been part of the deduction for investment in habitual residence or of deductions established by the autonomous communities will have to regularize said undue deductions.