[:en]Since last Wednesday, it is now possible to request and confirm the draft of the income tax return online, through the Tax Agency's website, http://www.agenciatributaria.es/aeat.internet/renta.shtml), and by phone, calling 901 200 345, Monday to Friday from 9 a.m. to 7 p.m., and 901 12 12 24 24 hours a day.
The 2015 campaign presents several changes and fiscal novelties that affect housing:
Rent:
As regards rental housing, the most important is the disappearance of the state deduction in personal income tax for the rental of a habitual property for all those tenants who signed their rental contract after 2015, a measure that does not affect the regional deductions. Tenants with previous contracts will be able to deduct 10.05% of the amounts paid during 2015, provided that their taxable income is less than €24,107.2 per year.
There are also new developments for owners of rental properties. A one-off reduction of 60% is being introduced for the net income declared for the rental of a property, and the reduction based on age, which raised the reduction to 100% when the tenant was under 30 years old, is being removed.
Purchase – Sale:
As regards the purchase of homes, all those who have purchased their habitual residence, or have made any payment for its construction, before 1 January 2013 maintain the right to deduct in 2015 and subsequent years, provided that they have deducted the home in 2012 or before. In this case, they can deduct up to 15% of the amounts invested up to a limit of 9,040 euros. If the property was acquired after 1 January 2013, they cannot opt for the deduction.
The sale of urban properties acquired in 2012 is rewarded. The purchase of an urban property between May 12 and December 31, 2012 has incentives, since by selling it in 2013 and subsequent years, a saving of 50% can be achieved with respect to the taxation that would correspond to dates prior to May 12, 2012. However, to avoid fraud, purchases from the spouse, relatives up to the second degree and/or entities related to the taxpayer are not permitted.
The exemption for reinvestment in the habitual residence, which avoids paying taxes on capital gains from the sale of the previous habitual residence, is maintained, provided that the total amount of the sale is reinvested in a new habitual property in the two years before or after the sale. The new feature is that people over 65 years of age who sell any type of property will be exempt from paying taxes on the profits obtained.
In Catalonia there are deductions for investment in a habitual residence or for certain adaptation works, subject to their own limitations, requirements, groups and typologies.
Please note that taxpayers who only receive salaries of less than 22,000 euros gross per year are not required to file a tax return, provided that they come from a single payer or if, coming from several payers, the sum of the income from the second and remaining payers does not exceed 1,500 euros per year. Otherwise, if it exceeds this amount, the tax-exempt limit will be 12,000 euros gross per year, instead of 22,000 euros.
Calendar:
From April 6th, you can check and confirm your draft online and by phone.
Those who prefer to process their tax return in person will be able to request an appointment starting on May 4, although the public will not be served in person until May 10.
The deadlines to submit the declaration will be June 25, for the declarations to be submitted and the campaign will end on June 30. the declaration of income via the Internet, through the Tax Agency website, http://www.agenciatributaria.es/AEAT.internet/Renta.shtml, and by phone, call 901 200 345, from Dilluns to Divendres from 9 a.m. to 7 p.m., and call 901 12 12 24 24 hours a day.
The 2015 campaign presents various changes and fiscal novelties that affect the habitat:
Convertible:
As far as the habitation renter is concerned, the most important is the disappearance of the state deduction in personal income tax for the renter of a habitual property for all those renters who will sign their renter's contract from 2015 onwards, a measure that It does not affect autonomous deductions. Contractors with previous contracts will be able to deduct 10,05% from the quantitats satisfied during 2015, as long as the impossible base remains lower than €24,107.2 per year.
There are also news for the owners of convertible spaces. It incorporates a one-time reduction of 60% for the net return declared for the lease of a property, and the reduction disappears depending on age, which ultimately raised the reduction to 100% when the driver was less than 30 years old.
Buy – Sell:
Regarding the purchase of housing, all those who have purchased their usual habitat, or have made some payment for the construction, as of January 1, 2013, maintain the tax to be deducted in 2015, i anys successius, always that s'hagin deduït l'habitatge en 2012 o abans. In this case, they may deduct funds up to 15% from the amounts invested up to a limit of 9,040 euros. If the property is to be acquired on a date after January 1, 2013, it is not eligible for the deduction.
The sale of urban properties acquired in 2012 is awarded. The purchase of an urban property between May 12 and December 31, 2012 is incentius, since it is sold in 2013 and subsequent exercises, it is possible to obtain a est of the 50% with respect to the taxation that would correspond for dates prior to May 12, 2012. However, to avoid scams, acquisitions are not allowed to the spouse, parent of purposes according to grau and/or entities related to the taxpayer.
The exception is maintained for reinvestment in the habitual residence that avoids paying taxes on the assets of the sale of the previous habitual residence, provided that the total amount of the sale is reinvested in a new real estate habitual in the two previous years or after the sale. The news is that, the majors of 65 years, which is the same as the type of child, will be exempt from paying taxes on the guanys obtained.
In Catalonia there are deductions for investment in the habitual residence or for certain works of adaptation of materials, subject to their own limitations, requirements, collections and types.
Remember that taxpayers who only earn salaries less than 22,000 euros gross per year are not required to present the declaration, as long as it comes from a single payer or even, from several sources, the sum of the income per part of the second remaining does not exceed 1,500 euros at any time. Otherwise, if this amount is exceeded, the exempt limit will be 12,000 euros gross per year, equivalent to 22,000 euros.
Calendar:
Starting April 6, it is possible to check and confirm the deletions via the internet and telephone.
Those who prefer to process the declaration of income in person may request a prior appointment starting next May 4, unless it is possible to begin serving the public in person at the end of May 10.
The deadlines for submitting the declaration will be June 25, for the declarations to be submitted and the campaign will end on June 30.[:]