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Form 100. Personal Income Tax Return 2019

9.1.4. Completion

Through a data capture window, the program will calculate the amount of the deduction for the acquisition of a primary residence in the different investment modalities.

The amounts invested in habitual residence will be recorded according to the following investment modalities:

  1. Data relating to the calculation of the deduction

    • Acquisition of habitual residence

      1. Date of acquisition

        The date of acquisition of the habitual residence will be indicated.

      2. Amounts invested in the acquisition with the right to deduction

        The amounts invested in the 2019 financial year with the right to deduction will be indicated.

        The maximum amount of investments eligible for deduction (including, where applicable, investments in construction or housing accounts) will be 9,040 euros per year.

        If there is an excess over this amount, it cannot be carried over to future years.

    • Other concepts

      Rehabilitation, construction or extension of the habitual residence

      The amounts invested in the year with the right to deduction, intended for the rehabilitation, construction or extension of the habitual residence, with or without external financing, will be indicated.

  2. Additional data

    • Mortgage Loan Identification Number

      In addition, if the acquisition has been made, totally or partially, with external financing, and this consists exclusively of a single mortgage loan, the identification number of the same must be recorded, indicating the one that corresponds to the one in force on December 31, 2016 if the loan has been changed during the year.

    • Percentage of the mortgage loan that is allocated to the acquisition

      In the event that the capital of the mortgage loan has not been entirely used to purchase the home, you must indicate only the percentage that has actually been used to purchase the property.

    • Payments made to the developer or builder

      Likewise, in addition to indicating in the section of the window corresponding to rehabilitation, construction or extension the amounts invested with the right to deduction, you must also provide, where applicable, the payments made directly to the developer or builder regardless of whether they give the right to deduction.

      You must also indicate the NIF of the developer or builder of the home.

Works and installations to adapt the habitual residence : The amounts invested by the taxpayer in works and installations to adapt the habitual residence for people with disabilities will be recorded, taking into account that the maximum deduction base may not exceed 12,080 euros per year.