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The deposit not returned at the end of the contract can not be deducted from the rent for the rental of a residence,,es,The regulation of the deduction for rent of habitual residence of the article,,es,from LIRPF,,ro,was deleted with effects from,,es,continues to be practiced in accordance with the fifteenth transitory provision of the LIRPF by those taxpayers who have entered into a lease and satisfied,,es,prior to said date,,es,amounts for the rent of your habitual residence,,es,provided they were entitled to said deduction before said tax year,,es,The basis of the deduction of a taxpayer who continues to be entitled to the deduction for rental of habitual residence,,es

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The deposit not returned at the end of the contract can not be deducted from the rent for the rental of a residence,,es,The regulation of the deduction for rent of habitual residence of the article,,es,from LIRPF,,ro,was deleted with effects from,,es,continues to be practiced in accordance with the fifteenth transitory provision of the LIRPF by those taxpayers who have entered into a lease and satisfied,,es,prior to said date,,es,amounts for the rent of your habitual residence,,es,provided they were entitled to said deduction before said tax year,,es,The basis of the deduction of a taxpayer who continues to be entitled to the deduction for rental of habitual residence,,es

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La regulación de la deducción por alquiler de vivienda habitual del artículo 68.7 de la LIRPF, fue suprimida con efectos desde 1 January 2015. Sin embargo, continúa pudiéndose practicar de acuerdo con la disposición transitoria decimoquinta de la LIRPF por aquellos contribuyentes que hayan celebrado un contrato de arrendamiento y satisfecho, con anterioridad a dicha fecha, cantidades por el alquiler de su vivienda habitual, siempre y cuando tuvieran derecho a dicha deducción antes de dicho ejercicio impositivo.

La base de la deducción de un contribuyente que continúa teniendo derecho a la deducción por alquiler de vivienda habitual, affirms the DGT can include besides the amount of the rent,,es,the expenses and taxes that correspond to satisfy the lessor in his condition of owner of the house and that,,es,according to the conditions of the lease,,es,they are passed on to you,,es,The fees of the Community of Owners and the Tax on Real Property may be included as such items,,es,The amount of the Urban Waste Management Service Fee will not be part of the deduction base,,es,in which the tenant has the status of a taxpayer,,es,nor the amount of the expenses of supplies of the leased house,,es,Water,,es,electricity,,es,gas,,en,that correspond to the consumption of supplies of the own taxpayer's house,,es,nor the amount of the deposit,,es, los gastos y tributos que corresponda satisfacer al arrendador en su condición de propietario de la vivienda y que, según las condiciones del contrato de arrendamiento, le sean repercutidos. So, podrán incluirse como tales partidas las cuotas de la Comunidad de Propietarios y el Impuesto sobre Bienes Inmuebles. Sin embargo, no formarán parte de la base de deducción ni el importe de la Tasa por Prestación del Servicio de Gestión de Residuos Urbanos, en la que el arrendatario tiene la condición de contribuyente, ni el importe de los gastos de suministros de la vivienda arrendada (agua, electricidad, gas, etc.) que corresponden al consumo de suministros de la vivienda del propio contribuyente, ni tampoco el importe de la fianza, insofar as it constitutes a guarantee of the lease,,es,The DG concludes neither the amounts paid to a real estate agency that facilitates the leased property,,es,nor the satisfied bank guarantee,,es,insofar as this constitutes a guarantee of the lease,,es,as it happens with the bond paid to the landlord even if it is not returned at the end of the contract can be classified as items of the aforementioned deduction for rental of usual residence,,es,The deposit not returned at the end of the contract can not be deducted from the rent for the rental of housing.,,es.

Last, concluye la DG ni las cantidades satisfechas a una agencia inmobiliaria que facilita el inmueble arrendado, ni el aval bancario satisfecho, en la medida en que éste constituye una garantía del arrendamiento, al igual que ocurre con la fianza satisfecha al arrendador aun en el caso de no ser devuelta a la finalización del contrato pueden catalogarse como partidas de la mencionada deducción por alquiler de vivienda habitual.

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