Post by account_disabled on Feb 22, 2024 0:27:52 GMT -6
The Housing Law includes a series of tax incentives in personal income tax for new rental contracts for primary residences with the aim of "incentivizing affordable prices." But these bonuses, of up to 90%, already in force from January 1, 2024, are subject to the declaration of the stressed market areas by the CCAA (and none have done so at the moment). Meanwhile, the general regime goes from 60% to 50% for new long-term rental contracts signed starting this year.
The next Income Tax of 2023, which will take place this spring of 2024, will be the last in which, in general, all landlords will be able to deduct 60% of the net income from housing rentals. Starting with the 2024 Income Tax, which will be declared in 2025, owners must take into account the date on which they signed their housing lease contracts to confirm the bonus that can be applied.
Through the Housing Law, in force since last May, changes are included in the Job Seekers Phone Numbers List tax incentives applicable in the Personal Income Tax (IRPF) to new leases of properties intended for housing signed as of 1 January 2024.
Only regular housing rental contracts can apply this tax relief in personal income tax . Therefore, neither seasonal rentals, room rentals or tourist apartments can benefit from these bonuses.
The general reduction of 60% in the net rental income of housing established until now, provides a new percentage in this general reduction of 50% for new rental contracts, and which can be increased up to 90%, if certain requirements are met.
The main requirement to obtain a greater bonus is that the home is located in an area declared as a stressed residential market area . But the reality is that, so far, no Autonomous Community has made this declaration concrete.
Catalonia is the one that has the most work done, and presented a proposal to the Central Government last September regarding 140 municipalities with stressed rental prices . However, the Ministry asked him to provide more information and specify how to correct the imbalances.
The next Income Tax of 2023, which will take place this spring of 2024, will be the last in which, in general, all landlords will be able to deduct 60% of the net income from housing rentals. Starting with the 2024 Income Tax, which will be declared in 2025, owners must take into account the date on which they signed their housing lease contracts to confirm the bonus that can be applied.
Through the Housing Law, in force since last May, changes are included in the Job Seekers Phone Numbers List tax incentives applicable in the Personal Income Tax (IRPF) to new leases of properties intended for housing signed as of 1 January 2024.
Only regular housing rental contracts can apply this tax relief in personal income tax . Therefore, neither seasonal rentals, room rentals or tourist apartments can benefit from these bonuses.
The general reduction of 60% in the net rental income of housing established until now, provides a new percentage in this general reduction of 50% for new rental contracts, and which can be increased up to 90%, if certain requirements are met.
The main requirement to obtain a greater bonus is that the home is located in an area declared as a stressed residential market area . But the reality is that, so far, no Autonomous Community has made this declaration concrete.
Catalonia is the one that has the most work done, and presented a proposal to the Central Government last September regarding 140 municipalities with stressed rental prices . However, the Ministry asked him to provide more information and specify how to correct the imbalances.