2023 Tax Revenue: Four Possible Allowances for Homeowners and Tenants

Not long since it started 202 tax revenue3 and from the Gestha Treasury technicians union they recall four possible allowances for home owners.

As in the a few years ago, the mortgage can only be issued in the declaration of the income if the home was purchased before 1 January 2013. The mortgage on properties purchased after this date is not tax-deductible, but must still be included in the declaration. The mortgage loan produces tax if the property in question is the usual residence. If the mortgage corresponds to a second residence, it does not deduct taxes.

In terms of rent, tenants who have a contract before January 1, 2015 can deduct what they pay to rent the house in the state sector from their income tax return. IRPF. Many independent communities still maintain this result.

Four possible reductions in housing

Regarding the purchase or sale of properties, it is important to confirm that the draft does not include properties that have already been sold, or on the other hand, that it includes the properties that have been acquired, also certifying that the habitual residence is with this certificate. has been introduced.

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New in 2023, the General State Budget Law of 2023 allowing you to apply the application percentage of 1.1% to properties whose cadastral values ​​have been revised, changed or confirmed through a general general valuation procedure, according to cadastral regulations, which came into force from 1 January 2012.

After the approval of Law 12/2023, on May 24, for the right to housing, the 60% reduction of the positive net results declared by the landlord in housing rent is maintained until May 31, December 2023 , a reduction that will be held temporarily for rental contracts signed before January 1 of this year. The new contracts signed in 2024 will be on the new discounts of 50%, 60%, 70% and 90%depending on the circumstances and conditions of the home.

Regarding tourist rentals, technicians remember that model 179 “Informative quarterly declaration on the transfer of the use of homes for tourism purposes” was suspended by the decision of the Supreme Court in 2020, but for 2022 it will be back in effect. In this regard, it should not be forgotten income received from rental properties for tourist accommodation.