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Form 100. 2020 Personal Income Tax Return Declaration

10.10.1. For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism

Taxpayers may deduct 3 percent of the amounts paid for the acquisition or renovation of a new home located in the territory of the Autonomous Community of Extremadura, covered by certain types of public housing, which constitutes or will constitute the taxpayer's habitual residence, with the exception of the part thereof corresponding to interest, provided that the following requirements are met: 

  • That the taxpayer has his habitual residence in the Autonomous Community of Extremadura. 

  • That on the date the tax becomes due, the taxpayer is under 36 years of age (normally December 31). 

  • That it is a new home.  

  • That your total tax base does not exceed the amount of 19,000 euros in individual taxation and 24,000 euros in joint taxation

  • The public protection modalities mentioned are only those contemplated in article 23 of Law 3/2001, of April 26, on regulations governing the Quality, Promotion and Access to Housing in Extremadura, referring to officially protected housing promoted publicly or privately and Public Promotion housing.

  • The maximum base for this deduction will be the annual amount established as the limit for the deduction for habitual residence contemplated by the regulations. Effective as of December 31, 2012 

The deduction percentage will be 5 percent if the acquisition or rehabilitation takes place in any Extremadura town with less than 3,000 inhabitants. In these cases, it will not be required that the dwelling be covered by any of the protection modalities provided for in the previous section. This percentage will be applicable to homes purchased after January 1, 2015.

The rule on verification of the assets situation will apply with the same requirements that are generally established in the Tax Law.

The application of the deduction for investment in housing will require that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the same by at least the amount of the investments made, without taking into account the interest and other financing costs.

For these purposes, increases or decreases in value experienced during the tax period by assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.

Victims of terrorism

People who are victims of terrorism or, failing that and in this order, their spouse or common-law partner or children who were living with them, will be entitled to the same deduction as in the previous section and with the same requirements, except for the age requirement. Both deductions cannot be made simultaneously.

Completion

If the deduction holder is a victim of terrorism, he/she must mark an "X" in the box provided for this purpose. 

The next window will reflect the amounts paid by the deduction holder. If you are in any of these cases, you must indicate that the property is located in a rural area and/or was purchased after January 1, 2015.