Owners or usufructuary of empty housing in Galicia can deduct 500 euros per accommodation in the autonomous section of the personal income tax. The amount of the deduction will be calculated in proportion to the percentage of participation and One of the requirements will be that the monthly price of the property, including its annexes, does not exceed 700 euros.. This will be made possible by an amendment that the people have filed to the articles of the law on fiscal and administrative measures that accompanies that of Orzamentos for 2025, a legislative route to which the Xunta regularly resorts to modify several regulations in the same approach to the House. The Galician President himself, Alfonso Rueda, advanced this approach in his profile on the social network “X” this Saturday, although more details were provided during a press appearance in the Chamber by the spokesperson parliamentary speech of the PPdeG, Alberto Pazos, together with the councilor of Facenda, Miguel Corgos, and his counterpart responsible for housing in Xunta, María Martínez Allegue.
Rueda placed the problem of access to housing at the “first rank of concerns” and recalled the commitment of the Xunta to double the stock of social housing, so that it goes from the current 4,000 to 8,000. “To achieve this, measures must be taken and as soon as possible, many houses are already under construction,” he said, but he stressed that, to “go faster”, deductions will also be made on the regional part of the income. tax, as shown by the amendments recorded in Parliament. In fact, he indicated that there would also be deductions for those who need to rehabilitate housing before renting it out (in this case it will be 15% of the amounts paid, according to the popular amendment).
With these measures included in the amendments recorded by the popular (group with the absolute majority in the House, which supports the Galician Executive in the Legislative), the Xunta, as Corgos verbalized, hopes to increase the number of rentals by 3%which would mean making more than a thousand housing units available in the short term (the president has already hinted at 2025 on social networks).
As in other areas such as wind development, the popular amendments authorize the legislation of certain new housing developments announced in recent weeks, for example by certifying the equivalence to the concept of housing of commercial premises acquired for residential purposes, “provided that the acquisition is documented in a public document.” In it, the purpose of its use for residential purposes will be expressly indicated and provided that, within a maximum period of four years from its acquisition, prior communication of first occupation is presented.
Requirements
For the purposes of applying housing tax benefits in the operation of commercial premises, the conditions regulated in the articles corresponding to the type of deduction or bonus intended to be applied must be met. In the event that, within the period indicated above, said prior communication of first occupation is not presented, the taxable person must pay, within the period fixed by regulation, the tax which was not paid due to of the application of the corresponding tax. compensation and late payment interest.
The popular amendments also certify the regulation of the deduction for expenses derived from the adaptation of an empty property for rental into housing. In this case, a deduction at the regional personal income tax rate of 15% will be established. amounts paid for repair and conservation works, as well as any other expenses necessary for a property located in Galicia to be in a condition to be rented as accommodation, including obtaining the energy efficiency certificate and formalization of the rental contract, in. the fiscal period during which the work is completed.
This completion date will be credited from the date of the invoice issued for the work and the application of the deduction cannot give rise to a negative regional royalty. The maximum total amount of the deduction will be 9,000 euros per accommodation, 3,000 euros for three years. And a series of conditions must be met, among which the taxpayer must own a maximum of three homes, regardless of their location, which can be used for rental, excluding garages and storage rooms, without taking into account account of their habitual residence.
In addition, the property must have been empty for at least one year before the work begins and must be rented within a maximum period of six months from the date of completion of the work. Its value cannot also exceed 250,000 euros and the tenant cannot be a direct relative of the owner (up to and including the third degree). The property must be rented for a minimum period of three years and the right to deduction would not be lost if the lease ends in an earlier period but is re-let within six months following the end of said contract.
Finally, in the event that the deduction for two or three dwellings coexists over time, the maximum total annual base will be increased to 6,000 euros and the sums paid not deducted because they exceed this amount may be deducted with the same ceiling in the next four years. exercises.
Concerning the deduction of 500 euros from regional income tax for the rental of empty accommodation, it will also be necessary to fulfill a series of conditions, starting with the fact that the property must have been empty for at least one year before the conclusion of the accommodation rental contract and there will be a monthly price limit: 700 euros. In this case also The tenant of the accommodation cannot be a direct relative. of the owner and the owner can own (be owner or usufructuary) a maximum of three dwellings without taking into account the usual dwelling. Likewise, the minimum rental period must be three years, even if the right to deduction will not be lost if the said property is in an expected rental situation and is the subject of a new rental contract within a period six months from the end of the lease. previous contract.
Other measures promoted by the Xunta, already advanced, concern the 75% bonus on the tax on documented legal acts for the purchase, construction and rehabilitation of residential buildings intended for rental. And a deduction applicable to social housing operations promoted by the State will also be favored.
Various operations will be entitled to a deduction of one hundred percent of the quota provided that they are carried out by the Instituto Galego da Vivenda e Solo or by entities majority owned by the regional public sector, including the acquisition of residential land or of land for the promotion of residential land for public housing.
The same situation will apply to acts of grouping, aggregation, segregation and division carried out on residential land, as well as to the declaration of new construction or the horizontal division of residential buildings protected by the State.
In her speech, the head of Vivenda justified the measures of the Xunta and accused the government, which once again asked to modify the state law which, with issues such as the declaration of stressed areas, ” turns out to be so ineffective.
