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Deduction for improvement works in the home.

taxpayers whose tax base is less than 71,007.20 per year, may deduct 20 percent of the amounts paid since the entry into force of Royal Decree Law 5 / 2011 to 31 December 2012 for work done during that period in any housing owned or in the building in which it is always aimed at improving energy efficiency, hygiene, health and environmental protection, renewable energy use, safety and sealing, and in particular the replacement of all electrical, water, gas or other supplies, or facilitate the accessibility to the building or housing, in terms set out in Royal Decree 2066/2008 of 12 December, governing the State Housing Plan 2009-2012 and Rehabilitation, as well as works installation of telecommunication infrastructure made during that period to allow access Internet and digital TV services in the home of the taxpayer.

give no right to practice this deduction works carried out in housing affects economic activity, parking lots, gardens, parks, swimming pools and sports facilities and other components.

The basis of this deduction will be made up of c antidades satisfied by credit or debit card, bank transfer, personal check or deposit accounts with credit institutions, persons or entities undertaking such works . In no event shall the right to practice this deduction the amounts paid by money supply of legal tender.

The maximum annual basis of this deduction will be:

a) where the taxable amount is equal to or less than 53,007.20 per year: 6,750 euros per year,

b) where the taxable amount 53007.20 and 71007.20 of between per year: 6,750 euros less the result of multiplying by 0.375 the difference between taxable income and 53007.20 per year.

The amounts paid in the year not deducted for exceeding the maximum annual deduction basis may be deducted, with the same limit in the next four years.

To this end, when there are amounts deductible in the year with deductible amounts from prior periods that could not be subject to deduction for exceeding the maximum deduction base, the limit specified above will be unique for all such amounts deducted in the first place the amounts in previous years.

In any case, the aggregate basis of the deduction for the tax periods in which it is applied may not exceed EUR 20,000 per household. Where there are multiple owners entitled to the deduction for the same home, that ceiling of 20,000 euros will be distributed among the investors according to their respective percentage ownership in the property.

In no case shall entitle the implementation of this deduction, the amounts paid by the taxpayer's deduction for investment practice in residence.

Damaris
Resin
Barcelona Advocats