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Form 100. 2020 Personal Income Tax Return Declaration

10.13.1. For investment in habitual housing by young people aged 35 or under (including the transitional regime)

Amount of deduction

5 percent of the amounts paid in the fiscal year for the acquisition, construction, expansion or rehabilitation of the home that constitutes or will constitute the taxpayer's habitual residence.

Requirements

This deduction may be applied by taxpayers who meet the following requirements even if they made the investment in their primary residence after 1 January 2013.

  • Those who have their habitual residence in the Region of Murcia.
  • Who are 35 years old or younger on the tax accrual date.
  • That the sum of the general tax base and savings is less than 24,107.20 euros, provided that the savings tax base does not exceed the amount of 1,800 euros.
  • In the case of the purchase or expansion of a home, the homes must be newly built. A newly built home will be considered to be one whose acquisition represents the first transfer thereof after the declaration of new construction, provided that three years have not elapsed since said declaration.
  • In the case of housing rehabilitation, works on the same that meet the following requirements will be considered:
    • That they have been classified or declared as protected actions in the field of housing rehabilitation under the terms provided for in Royal Decree 2066/2008, of December 12, which regulates the State Plan for Housing and Rehabilitation 2009-2012, or with those state or regional regulations that replace them.
    • Those established in the regulations governing Personal Income Tax in the version in force as of December 31, 2012.

The deduction 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 end of the same, at least by the amount of the investments made, in accordance with the requirements established in general by the state regulations governing personal income tax.

Limits

The maximum base for the amounts paid with the right to this deduction will be the result of subtracting from the amount of 9,040 euros those amounts that constitute the base for said state deduction for the taxpayer, excluding, where applicable, the amounts allocated to works to adapt the habitual residence due to disability, and in no case may the difference be negative.

The rules established in state legislation in the version in force on 31 December 2012 are also applicable in relation to this deduction for cases in which deductions have been made for a previous habitual residence or the latter has been transferred, obtaining a capital gain that has been considered exempt by reinvestment, as well as the requirement that the taxpayer's assets increase by at least the amount of the investments with the right to the deduction.

The maximum amount of this deduction may not exceed 300 euros in both individual and joint taxation.

Transitional scheme

If the taxpayer applied the regional deduction for investment in a primary residence in 1998, 1999 or 2000, he/she may apply a deduction of 2 percent of the amounts paid in the year for the acquisition or renovation of said residence.

This deduction will be 3 per 100 if the general tax base less the personal and family minimum is less than 24,200 euros and the savings tax base does not exceed 1,800 euros.

In both cases, and in the case of acquisition, the requirement must be met that the habitual residence be newly built.

This deduction will be applicable regardless of age.

Taxpayers who applied the regional deductions for the acquisition of housing for young people residing in the Autonomous Community in the Region of Murcia, established for the years 2001 to 2013, may apply this deduction for investment in habitual housing by young people, provided that they meet the requirements for this and, in particular, that of age.

With respect to the same dwelling, the transitional regime of the regional deduction for investment in habitual housing is incompatible with the application of the general regime of the aforementioned deduction.

Completion

The window will reflect the amounts paid that give the right to the deduction, taking into account the limitations indicated in the "deduction basis" section.

In the case of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected.

If the taxpayer applied the regional deduction for investment in habitual housing in 1998, 1999 or 2000 and wishes to apply the Transitional Regime, he/she must indicate "Yes" in the box provided for this purpose in the data capture window.