The income tax return campaign leaves countless doubts among employees for another year. taxpayersresorting to all options permitted by the legislation to achieve its purpose, relaxation certain amounts or other tax benefits.
One of the most repeated doubts is a concept that refers to the concept of rental housing. was thought long ago In Tax Office regulations, but limited to certain special cases in recent years.
from January 1, 2015 The lease deduction for the habitual residence has been abolished, so only taxpayers who meet any of the following conditions can continue to benefit from this discount:
signed a lease Has a date before January 1, 2015 and has paid the rent of the habitual residence before that date.
had the right interruption For the lease of habitual residence in respect of amounts paid for the lease of that dwelling in a tax period accrued before 1 January 2015.
Beneficiaries can make cuts 10.05% Amounts paid in the tax period for the lease of the habitual residence, provided that the tax base is less than the specified 24,107,20 Euros per year and without prejudice to the deduction for the rent of the habitual dwelling which may exist in the particular arrangement of each autonomous community.
Specifically, the autonomous communities that still leave the door open to some form of self-interruption for rent, Andalusia, Aragon, Asturias, Balearic Islands, Canary Islands, Cantabria, Castilla La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid and the Valencian Community. That’s why they’re left out Euskadi, Navarre, La Rioja and Murcia.
Subject to tax deduction for this regional division, 300 euros from La Rioja 4,800 € What Aragon is thinking.
Thoughts for owners
On the other hand, facing owners anyone usufruct rights The amount of a dwelling received in return for rent is generally taken into account in the Income Statement, real estate return on capital.
In any case, leasing can be carried out as a commercial activity, taking into account the returns from leasing. income from economic activities where the activity employs at least one person with a full-time employment contract.