The Law 3/2023 of collaborative housing of the Valencian Community has been published in the Official Gazette of the Valencian Community. This law presents several social and fiscal measures, highlighting two tax measures:
– First, a new 99% rebate is created in the Transfer Tax and Stamp Duty and in the Mortgage Tax for the construction, adaptation or rehabilitation of collaborative housing, as well as for the declaration of new construction, financing through mortgage loan or VAT exempt leases related to this type of housing.
– Secondly, the IRPF deduction is modified to include the payments for the transfer of use of the dwelling and to exclude the requirement of not having another dwelling at less than 50 kilometers from the rented domicile. Always in the case that such housing has been assigned to the Valencian Housing and Land Entity for social rental and the assignor is over 65 years old, is a user of a collaborative housing, of social interest and under a regime of assignment of use.
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