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Form 100. Personal Income Tax Return 2019

10.1.3. For beneficiaries of protected housing aid

Taxpayers who are entitled to receive subsidies or financial aid in application of the autonomous regulations of Andalusia for the acquisition or rehabilitation of habitual housing that is considered protected, may apply a deduction of 30 euros to the autonomous tax rate. The deduction is only applicable once, regardless of whether the subsidy is received in full or in installments, and will be applied in the tax period in which the taxpayers received the subsidy or aid (if it is received in full) or the first year of its receipt (if it is received in installments).

In the case of a joint declaration, if there are several beneficiaries of protected housing aid, the deduction to be applied will also be 30 euros, without having to multiply it based on the number of members of the family unit who are beneficiaries of the aid.

Requirements

  1. The annual income of the family unit in which the taxpayer is integrated must not exceed 2.5 times the IPREM (16,135.07 euros) in the case of special regime protected housing, 3.5 times the IPREM (22,589.10), in the case of general regime protected housing and 5.5 times the IPREM (35,497.16 euros) in limited-price protected housing, in accordance with the provisions of article 23 of the Andalusian Housing and Rehabilitation Plan 2016-2020.

  2. The annual income of the family unit is considered to be composed of the general tax base and the savings tax base.

Completion

If you have received subsidies or financial aid in application of the autonomous regulations of Andalusia for the acquisition or rehabilitation of a habitual residence that is considered protected, you must select the protection regime for it from the drop-down menu.