El Gobierno amplía del 10% al 20% la deducción en el IRPF por rehabilitación de viviendas

Distinguido amigo:

El Gobierno amplía del 10% al 20% la deducción en el IRPF por rehabilitación de viviendas. Además estas ayudas se extenderán a las segundas residencias.

La reforma eleva, asimismo, el límite máximo de base de deducción anual, que pasa de 4.000 euros a 6.750 euros. Esto significa que la deducción anual máxima de la que se puede beneficiar un contribuyente será de 1.350 euros (el 20% de 6.750 euros).

La deducción puede aplicarse únicamente a las obras realizadas (cantidades satisfechas) hasta el 31 de diciembre de 2012.

Del mismo modo no varía el carácter finalista de las obras, que deberán destinarse a la mejora de la habitabilidad de la vivienda: eficiencia energética y del uso del agua, accesibilidad e instalación de infraestructuras para el acceso a Internet o la TDT. Se mantienen, por tanto, las exclusiones referentes a obras en garajes, jardines, parques, piscinas, elementos deportivos y análogos.

Los medios de pago seguirán estando limitados a tarjeta de crédito o débito, transferencia bancaria, cheque nominativo o ingreso en cuenta en entidad de crédito. No se admiten los pagos en metálico.

Un cordial saludo

José Vte. Rosa Romero

Enlace permanente a este artículo: https://aevcd.com/el-gobierno-amplia-del-10-al-20-la-deduccion-en-el-irpf-por-rehabilitacion-de-viviendas/

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