10.5.11. For investment in primary residence
For the acquisition of housing that constitutes or will constitute the habitual residence of the taxpayer under the same terms and with the same requirements demanded in the state tax regulations, in force as of January 1, 2012, for the application of the deduction for such concept, the following deduction percentages may be applied:
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If the income (general and savings tax base) is less than 15,000 euros: 3.50%.
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If the income (general and savings tax base) is equal to or greater than 15,000 and less than 30,000 euros: 2.50%.
The deduction will not apply to amounts allocated to the rehabilitation, reform or adaptation of the habitual residence due to disability.
Joint deduction limit
The sum of the amount of this deduction together with the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest", "For energy rehabilitation works of the habitual residence" and "For works to adapt the habitual residence by people with disabilities" may not exceed 15% of the regional total quota.
Completion
You must record the amounts paid with the right to deduction