10.1.4. For investment in habitual housing that is considered protected and for young people

• Deduction for investment in primary residence that is considered protected.

  For the amounts paid in the tax period for the acquisition or rehabilitation of the property that constitutes or will constitute the taxpayer's habitual residence, a deduction of 2% will be applied, provided that the following requirements are met:

  1. That the property is classified as protected according to the regulations of the Autonomous Community of Andalusia on the date the tax is due.

  2.  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 (35,497.56 euros) in limited-price protected housing, in accordance with the provisions of article 23 of the Andalusian Housing and Rehabilitation Plan 2016-2020.

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

  4.  The acquisition or renovation of the property, depending on the date of the acquisition or works contract, must have started on or after 1 January 2003.

  5. e) This deduction will be incompatible with the deduction for investment in primary residence by young people.

• Deduction for investment in primary residence by young people

  A deduction of 3% will be applied to amounts paid in the tax period for the acquisition or renovation of the dwelling that constitutes or will constitute the taxpayer's habitual residence, provided that the following requirements are met:

  1. The taxpayer must be under 35 years of age on the date the tax accrues. In the case of joint taxation, the age requirement must be met by at least one of the spouses, or, where applicable, the father or mother in the case of single-parent families.

  2. The sum of the general and savings tax bases must not exceed 19,000 euros for individual taxation or 24,000 euros for joint taxation.

  3. The acquisition or renovation of the property, depending on the date of the acquisition or construction contract, must have started on or after 1 January 2003.

  4. This deduction will be incompatible with the deduction for investment in a primary residence that is considered protected.

Deduction base

The base and maximum limit of the deductions provided for in the previous sections will be 9,040 euros, in accordance with the requirements and circumstances provided for in the state regulations on personal income tax for the deduction for investment in primary residence in force on 31 December 2012.

Completion

The amount of the investment made by the taxpayer must be stated. In the case of marriage, if both spouses have paid the amounts in equal parts, they must indicate 50% of the total amounts paid.

If the habitual residence is classified as protected, the protection regime of the residence must be indicated.